Sub SuprRetFin()
Dim T(), L&, C&, S$(), N&
T = Selection.Value
For L = 1 To UBound(T, 1): For C = 1 To UBound(T, 2)
If VarType(T(L, C)) = vbString Then
S = Split(T(L, C), vbLf)
For N = UBound(S) To 0 Step -1
If S(N) <> "" Then Exit For
Next N
If N >= 0 Then ReDim Preserve S(0 To N): T(L, C) = Join(S, vbLf) Else T(L, C) = Empty
End If: Next C, L
Selection.Value = T
End Sub