The credit memo having an invoice line where the 21% is not applied on

We've observed an issue where, after an order was created and subsequently underwent a price adjustment per unit, the customer received refund for adjusted price per unit for total quantity. Specifically, the refund issued was for the total tax amount associated with the order (after the price adjustment) instead of the actual refunded order value (which should account for the price difference and its corresponding tax impact).

Requirement: The entered/selected values are correct, so we should expect 21% VAT on this invoice line as per the refunded amount