Tuition and Fees is not a credit, it's a deduction. The deduction behaves just like the $2500 part of the nonrefundable AOC credit. You can use it to lower your taxable income but not to get cash back. It will only reduce your taxable income to the point where you owe no tax and then the rest is lost. There's no part of it that can be paid to you in cash like the AOC credit.
The AOC credit is virtually alway better for you if you qualify for it.
