Dans un contexte d'affacturage (factoring), cela me semble le bon choix.
"In “pro solvendo” factoring transactions with recourse, the factor does not stand surety for the success of the transaction, so in the event of the assigned debtor’s default, the credit is *reconveyed* to the assignor."

French term (edited): \"rétrocéder\"

in such cases, the debts/credits will be refunded by the.....

French term (edited): rétrocéder

"En cas de litige, ces créances sont rétrocédées par la société
d’affacturage."
=>
"in case of dispute, these invoices are returned to the seller by the factor"

(in the same way as a buyer would return defective goods)

The only "true" factoring is when the invoice is sold to the factor.
In case the invoice is disputed (=> en cas de litige), the factor never assumes the risk (it's a "quality" risk, not a credit risk). So in a such a case the invoice is returned to the seller (the factor's client).


"Factoring (finance)
Factoring is a financial transaction whereby a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount.
In "advance" factoring, the factor provides financing to the seller of the accounts in the form of a cash "advance," often 70-85% of the purchase price of the accounts, with the balance of the purchase price being paid, net of the factor's discount fee (commission) and other charges, upon collection from the account client. In "maturity" factoring, the factor makes no advance on the purchased accounts; rather, the purchase price is paid on or about the average maturity date of the accounts being purchased in the batch.
... ...
Factors never assume "quality" risk, and even a nonrecourse factor can chargeback a purchased account which does not collect for reasons other than credit risk assumed by the factor; for example, because the account debtor disputes the quality or quantity of the goods or services delivered by the factor's client. ..."
[http://en.wikipedia.org/wiki/Factoring_(finance)]