In my module i want to filter records as per selective access. Like in your case as you have selective access on C3 and C2. So in module you should see only those records which have the C2 and C3 items in list formatted line item. You should not see other records which is having items other than C2 and C3. Hope you got my point.
I'm still entirely sure what you meant with "So in module you should see only those records which have the C2 and C3 items in list formatted line item", but i'll give it a try anyway.
See if the following works.
Assume Cost Center is the list with selective access enabled, this is your C1, C2, C3, etc.
Create 2 modules, i.e.
1. "Cost Center Filter" with list of 'Users', 'Cost Center'. This is the module you allow different users to select specific Cost Centers.
2. "Cost Center Expense" with list of 'Cost Center'. This is the module with the relevant transaction data, of which you want to limit Cost Centers as selected in "Cost Center Filter"
In "Cost Center Expense", create a filter as shown below:
Depending on what's selected in "Cost Center Filter", the Cost Centers available for viewing/ selection are limited as shown below. You do need to refresh the dashboard/ module to see the filtering take effect.