Rejecting a “previously accepted subject to revision” paper is a highly unusual occurrence, but it does occur when the author is unable or unwilling to comply with the conditions set down in the decision letter. In this case, only the Managing Editor can withdraw a previously accepted paper since ISI wants this to be a rare occurrence. The Managing Editor uses wording such as:

“I am sorry to see that you are unable to comply with the conditions of the development letter. The revision that you provided changes the analysis methods and the model on which the study is based. Therefore, we are withdrawing your submission. It is best to have your submission reviewed again by a different set of reviewers. While I hope that you will submit your paper again to this journal, but you are now free to submit it to a different outlet if you prefer.”