I've a sample requisition approval.
Start -> Requisition Line Item Number -> Requisition total amount -> End
Requirement : The first approval node of approval flow goes for approval of a group consisting 3 users. Second approval node of the approval flow goes for approval of a group consisting 5 users (3 users in the first approval node are in the second approval node are same).
Now i applied the filter rule and applied the action "Remove Duplicates - Retain First Approver".
Now, according to the filters, the system should not allow the users in the first node (3 users) to approve the second node which contains 5 users (3 users are same in the first node).
Screenshot attached for your needful reference.