Modern offensive tunnels pop up in the news regularly in the Israeli/Palestinian conflict and occasionally with Noth Korea too. https://en.m.wikipedia.org/wiki/Tunnel_warfare
Actual turrets on an active battlefield? Not against a modern military, but maybe something like this: https://mwi.usma.edu/wp-content/uploads/2016/11/Spencer234.j...
Perhaps NATO [0] in:
- Turkey (1952)
- Poland, Hungary (1999)
- Estonia, Latvia, Lithuania, Romania, Bulgaria, etc (2004)
- Ukraine (2017)
...might qualify as this tactic?
"The North Atlantic Treaty Organization was created in 1949 by the United States, Canada, and several Western European nations to provide collective security against the Soviet Union." [1]
[0] https://www.nato.int/nato-on-the-map/
[1] https://history.state.gov/milestones/1945-1952/nato
(EDIT: Formatting)