In addition to PATs, I’ve also had teams refuse the yardage when the opponent takes an intentional DOG to give their punter more room.
It doesn’t make sense to force a team to accept a penalty result that gives the fouling team a (perceived) advantage.
Both of these situations involve dead ball fouls. To truly answer the question, we need a slightly different scenario:
4th and goal from the 3, 1 second on the (stopped) clock, K is lined up for a game winning field goal. K1 shanks the kick wide left, but R55 runs into the kicker's kicking leg (5 yard foul).
Do you let K accept the penalty to replay the down without accepting the yardage to move the ball to the 1.5?