It actually has more to do with how you would implement the controls. What can and cannot be allowed is complicated and requires someone to read and understand the regulations. That is probably more than you can expect from the person processing the actual returns. Normally a person who can understand the rules deseminates it into much simpler company policy, partly by discarding edge cases and things they don't think will apply to the company, and trains the actual operator on the common cases. This edge case was outside of that persons (or systems) normal parameters for operation, so it for rejected.

It is not that Finance rolled over, it is that it got escalated to a person who could understand the rules better, who advised the operator how to apply the rules in this case.