No. Once any shot is conceded as 'going in the hole' the rules state this concession stands and can neither be declined nor withdrawn – even if your opponent then attempts and misses a putt!
More about conceding a putt in match play
In fourball matches, if you’re given a putt you can still ‘practice’ that putt as long as you attempting the putt does not aid your partner in any way. But if it is ‘given’ your opponent can ask you not to attempt it if it will aid your partner.
A logic we grew up with in regard to conceding putts was to be less lenient near the beginning of a game where nerves and lack of familiarity with the day’s greens may impact. In the middle of the round potentially be a little more generous with the thought of them having less putts (and practice) when the match later gets to the pointy end.
Combining these two thoughts, if you’re being given lots of putts you might like to have a practice roll from time to time before the match gets tight at the end.
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