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If everything else is perfect, do it. A year in a career is nothing. Also depends which EB.
If it’s really an EB, and not just a B: don’t see why a credible firm would ask for a year back unless your experience was less relevant to new group...
I’m not sure if it’s worth it just for the GS on your resume. Like the above poster, it depends on your long-term goals and which EB it was. Lateraling from an Energy EB team to GS TMT? Yeah, I’d take the year back. Lateraling from Evercore M&A to GS TMT? I’d pass. If you’re planning on staying in IB for the long haul, I’d stay with your current firm, unless the culture fit at GS is just so much better. If you’re trying for the best buyside opps, then maybe GS would be a better fit.
Also, not sure if this applies, but I've heard this happening if you didn't get any/much deal experience.. EBs don't always kill equally!
If you look at upside ans this is a better place to be, then year is nothing. If it fits your career path. Do it.