Refund Application across multiple periods

Thank you for your reply and time 

Please if u understood the above discussion kindly discuss...i can also logically file nill returns for previous periods and claim total refund in next periods...

Kindly elobrate each situation

Tq for u r Rply Pankaj ji....I Am aware that at a single stretch we can file refund for whole FY but my question has a different scenario..i may have used the previous year ending itc balance in current FY...and what ever itc that is appearing in ECL pertains to current current year only and as I have totally uses the itc that related to previous years technically I am left with current years itc balance in the ECL...

With this logic I may not want to claim refund for previous years and just claim current year balance...

Please see the illustration provided in question and explain in detail 

I am very thankful to you for your time and effort Sir u respect but I am not able to get the point and logic which satisfy my discussion