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Income tax refund & ESA

My partner ceased employment on 30 April 2010. She has not worked since then and has just started claiming ESA due to long-term illness.
Approximately £300 income tax was deducted on her April 2010 payslip, which she needs to claim back. I submitted a P50 to HMRC requesting the repayment (this is before she decided to submit a claim for ESA) but she has just received a letter back from HMRC stating that she needs to send her P45 to her nearest Benefits Office, who will "refund any tax due back after 5th April 2011".
I was just wondering, will she be entitled to the full £300 back, or will the ESA that she is claiming affect the amount that she will receive? She is not expecting to work again before the end of the current tax year, so there will not be any other taxable income to take into account.
I was under the impression that ESA is not taxable and, therefore, the benefits being received would not affect her income tax repayment in any way.

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