Why would a tax refund not be given where there is a tax credit?

Sophrosyne said:

What it really means that in PAYE cases, because the tax has already been paid through the PAYE system an exception is made so that tax can be refunded.

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But, as far as I know, that's not what happens in practice? Unless it's only on appeal (?) that a refund of tax already deducted cash be obtained?

I don't know why that would be the case.

The section does not confine the offset to income paid under the Self-Assessment procedure and the manual states that it to be applied to PAYE cases by end-of-year review.

Are you aware of PAYE cases where the offset was refused?