That part of the process has never been any different. Refunds were only ever for full months and if you want to use an untaxed car on the road mid-month you have always been liable to pay the tax for that month.
The only significant change has been that a car cannot be sold with tax and refunds are automatically issued to the previous owner.
You think the government introduced this for the benefit of car owners/road users? Did they f**k. It's a revenue raising exercise (and a crafty one at that)