Hi Jakub,
sorry, I somehow missed that question.
No, it's simply ignored. It's user responsibility to ensure that full FIFO is not written. If DMA is not used, it's necessary to confirm before each write that FIFO is not full. If DMA is used then DMA descriptor must be configured in a way that only one sample is written to FIFO per one HW request. Then it is ensured that full FIFO will not be written again because there will be no HW trigger in this case.
In other words, it's necessary to avoid this situation, not to handle the consequences.
Regards,
Lukas