If it is a regular lets say sa 106 gr b carbon steel pipe. (p1) And you do have a thickness of less than .75 inches, then normally the weld dose not have to be PWHT. However, if your WPS says you have to PWHT P1 materials, then unfortunatly you have to post weld heat treat the materials. You have to follow the welding procedure, you welded the material too.
What are the benifits? you pwht the pipe to realign the molicules, you take some of the minor stresses out, you increase the life of the part, (slightly), and you change its redox (oxidation/reduction) rate slighty compaired to the unPWHT part. Basicly you get rid of all the misaligned molicules in the HAZ and make it a slightly stronger part than the un PWHT weld. Normally the only times you might think of PWHT a regular carbon weld ( lets say .250" thick and 3" id) would be if you had 2(.5" appart) welds side by side, which caused 2 over lapping or close HAZ.
The metal in the dual zones would be over baked, embrittled, and stressed out. Soo you PWHT get it back to normal and get on with your life. Normally however this change is very small, instead of maybe 30 years you might get like 29 out of the part. It really hard to say why they wanted the PWHT but if your WPS,PQR, say its needs it, it gets it. IF its a type o' have it changed, or put in a clause saying when needed.
hope that helps.