If it exceeds Code requirements, an NCR must be written. You may need to inspect to a greater degree and or reheat treat the item to rectify the nonconformance.
If I am the furnace owner/operator, I do not know why the engineer or ASME specified PWHT. They probably had a good reason, since it is an added expense. Therefore, I would reheat it according to code.
If I am the engineer, I do know why I specified PWHT, and it's probably for good reason. Therefore, I would insist that the furnace owner/operator reheat the piece according to code.
I would also take Weldstan's approach. There are sometimes issues with loss of toughness when excessive PWHT times are accumulated. I would go the NCR route, and query the engineers or owner as to how the situation should be handled. In this case, there will probably be little or no effect on the material unless the heating and cooling were extremely fast for the material. That way an educated decision is made by the affected party. Take your lumps with the corrective action and be sure to control the process next time seems like the way to go.
