How to remove the last element added into the List?

I think the most efficient way to do this is this is using RemoveAt:

rows.RemoveAt(rows.Count - 1)

The direct answer to this question is:

if(rows.Any()) //prevent IndexOutOfRangeException for empty list
{
    rows.RemoveAt(rows.Count - 1);
}

However... in the specific case of this question, it makes more sense not to add the row in the first place:

Row row = new Row();
//...      

if (!row.cell[0].Equals("Something"))
{
    rows.Add(row);
}

TBH, I'd go a step further by testing "Something" against user."", and not even instantiating a Row unless the condition is satisfied, but seeing as user."" won't compile, I'll leave that as an exercise for the reader.