According to ESPN Stats & Information …

According to ESPN Stats & Information research, the most recent example of teams replaying part of a game happened on March 8, 2008, between the Miami Heat and Atlanta Hawks. Four months earlier, the Hawks defeated the Heat 117-111 at home in overtime, but the official scorer incorrectly ruled that Miami’s Shaquille O’Neal fouled out with 51.9 seconds left in the game. The league decided to have Miami and Atlanta replay the final 51.9 seconds before the teams’ next scheduled game, and the Hawks ultimately won 114-111.