Hi Yash,
You can try two ways:
Don't perform the conversion and load the two different position without aggregation in a dummy audittrail as first step.
Then you can call a simple script logic to handle the overwrite.You can set the higher position level records to 0 using REC(factor=0) or something.
Second way -
Write a start routine BADI and call it in transformation file.This BADI will filter out unnecessary records.
Best Regards,
Rakesh