An unexpected padding at the bottom of a cell when text is vertically aligned

[Dario_de_Judicibus]

Look at the following two cells belonging to an Excel spreadsheet:

They have EXACTLY the SAME format, alignment included, that is, they are both horizontally and vertically aligned. However, the second cell looks like there is a few pixel padding at the bottom. Please, consider that Excel has not cell padding; just alignment.

I have the same problem in a lot of spreadsheets. Some text is correctly vertically centered, some is not. Please note that it is NOT top aligned, but centered with a small padding at the bottom. It is different.

Of course there is no setting or option I can use to fix that. The font is the same: same font (Calibri) and same size (10pt). I have no idea how to fix that. I suspect it is a bug.

[#2]

Could you create a stripped-down copy of the workbook demonstrating the problem (without sensitive information) and make it available through one of the websites that let you upload and share a file, such as OneDrive, Google Drive, FileDropper or DropBox.