I have accepted draws offer in OTB play when i have been winning.
When to accept draw offers? Fairness and etiquette

Same goes for rematch. If you want to play the same opponent again, accept. If not, don’t.
You’re not spending your time here to provide other people with entertainment nor are they for you.
I don’t accept draw offers when I’m winning. Asking for a draw when I have a forced mate in one (it’s happened) seems unsportsmanlike, and since the reason for the offer is obvious I don’t worry they may have been interrupted by life.
What do you think about people who draw in an even position then ask for a rematch? What if he offers a draw in the rematch?
Comment your opinion how to show fairness and etiquette when someone offers a draw.