Hi Folks,
I am glad to inform you all the issue which i posted here is fixed
we've overcome from this by removing the extra entry in the BWOM2_TIMEST table.
Steps which we carried in fixing the issue
Run standard program BWOM2_TIMEST and specify the datasource name in our case its 0FI_AP_4 and execute .
Uncheck the value of LAST_TS(last timestamp) for the last 2nd entry whose time is 22:02:54(you can see screenshot in my previous reply) and change the value of X to blank.
Done...
Although we are aware of this entire issue and even solution as well since we raised OSS message we curiously asked SAP people what caused for this kind of scenario bad luck there is no proper reply from them.
Hope this issue enriches your knowledge and helps in dealing with FI related extraction errors!!!
Thanks & Regards,
Harish