One example is if you have an Exit Sub statement in your catch block. Normally this statement would exit the subroutine immediately, but in this situation the Finally Block is executed first.
Another example is in an ASP.NET app and you have a Response.Redirect statement in your Catch block, once again the Finally Block would be called before the redirect happens.
Another example is if there is another error that happens within your Catch block code, normally it would be immediately raised to the calling code, but in this situation the Finally Block is called first.
