Thanks Lukas for your response.
We are trying to replicate this error in testing system, but with fail 
The only information we have right now, is that the above mentioned error is encountered while the T&E posting job executes in SM37. This error message is there in the job log.
Hence our technical team is unable to debug unless we replicate this error.
Do you have any other idea to debug this error without waiting for replication of this scenario to happen? Please let me know.
Regards,
Sudhakar