KPMG says the actions of certain people overnight made it clear the offer wasn't acceptable and says it also won't be negotiating any further settlement.
6 people were arrested in Dublin this morning after a sit in protest at the Debenhams store on Henry Street in Dublin.
A similar protest took place at the Cork branch but no arrests were made.
Mandate Trade Union which represents the Debenhams workers says it's disappointed the offer has been withdrawn and has called on all parties to re-engage to find a satisfactory resolution
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