Offsetting underpayments against overpayments

Reg 13 of the Payments on Account, Overpayment and Recovery Regs enables underpayments of DWP means tested benefits to be offset against overpayments.

There is a decision by the Upper Tribunal or commissioner where it was held that underpayments to be offset need not be limited to the period of the overpayment.  Unfortunately, this is not referenced in the Sweet and Maxwell annotated legislation.

Please can anyone tell me what it is and perhaps supply a copy?

Thanks

Is it this one Neil - https://www.rightsnet.org.uk/welfare-rights/caselaw/item/whether-arrears-due-following-a-suspension-of-benefit-can-be-offset-against

I have actually just located it in my voluminous paper case law archive!  It’s R(IS) 9/96 at para 9.