Saudi Arabia's commercial transactions law plays an essential role here. According to Article 181 which deals with Sales and Purchases:
"I. The buyer may, even before receiving the sold items, take action to rescind the contract, provided it is evident that the seller will not perform his obligations."
"II. The buyer will not lose his right to request for rescission, even if the seller is willing to comply with his obligations."
According to Article 184, the deliverables in a sale must meet the specifications agreed upon, and the seller is obliged to rectify any defects or deficiencies as per Article 199.
Another law that may be relevant is the Saudi Arabian Standards, Metrology and Quality Organization (SASO) regulations, under which products not meeting SASO certification criteria could render the sale fraudulent or null and void.
As per these guidelines, your customer can ask for a refund if your supplied materials did not, in fact, meet the agreed-upon quality. However, the timeframe for such a request is not mentioned directly in the law, usually, it falls under a reasonable period defined by courts.
Keep in mind this is a general perspective. Details may differ based on the specifics of the sales contract you had with the company, which might include terms about defects, refunds, and time limits. If those specific terms contradict the laws, they might be considered null and void.
Finally, if the company is alleging fraud, this could potentially escalate to a criminal issue under Saudi Arabia's anti-fraud laws. These laws treat fraud very seriously and offenses can come with significant penalties.
As a legal expert, I would advise seeking local legal counsel in Saudi Arabia to discuss the specifics of your case, as these are complex issues that require expert advice.