Real Madrid will not take protests against their Copa del Rey suspension any further, having seen appeals turned down by the Royal Spanish Football Federation and the Administrative Tribunal for Sport (TAD).
TAD issued a statement on Friday to confirm that Madrid's latest appeal against the decision had been unsuccessful, claiming it did not have the necessary documentation to validate the club's objections.
Madrid have since stated that they accept the decision and have offered refunds to supporters who had bought tickets in advance for the second leg against Cadiz on December 16.
"The club respects the decision of the tribunal which means that the return game cannot be played as scheduled," a Madrid statement read.
"Real Madrid announces that it will proceed immediately with refunds for tickets purchased for said game."
Madrid were kicked out of the competition after fielding Denis Cheryshev in the 3-1 first-leg win over Cadiz, despite the 24-year-old having accrued a one-game ban for picking up three yellow cards with Villarreal last season.
