Hereunder you can see a statement included in the page 47 of "Safety Relief Valve Handbook" which its cover is attached:
"Note:To emphasize the difference between overpressure (safety relief valve characteristic) and accumulation (code limitation on pressure vessel),safety relief valves installed for fire cases will have an overpressure of 10% like most safety relief valves,even if the allowed accumulation on the pressure vessel is 21% in the case of ASME VIII."
IMO,it can not be correct because in fire case when PSV set pressure is equal to MAWP,allowable overpressure would be 21% and if its set pressure is less than MAWP,allowable overpressure even could be higher.
What is your opinion in this regard?
That paragraph isn't wrong, but it is poorly explained. The author is expressing an opinion that PSVs designed for fire protection should be set at 110% MAWP. ASME Sec VIII allows the user to do that, but it's not a practice that I follow, and in my experience I don't see this done by many others either. Regardless, it is an acceptable practice. If you set the PSV at 110% MAWP then a 10% overpressure results in 121% accumulation on the vessel. The author over-reached when he said that PSV installed for fire cases "will" have an overpressure of 10%. That's only true if you set the PSV at 110% MAWP.