Hi Prashant,
Solutions provided by Moazzam and TW will work.
And your concern about Moazzam's reply:
"X-distr.chain status is relevant for Sales organisation and if I maintain as you explained then It will impact to normal sales order as well and system will not allow me to create normal sales order also."
I would say that even though X-distribution status is relevant for Sales Organization but you would maintain the status for low value part in their material masters.
You need to define a 'Low value part' status under Logistics General > Material Master > Settings for Key Fields > Data Relevant to Sales and Distribution > Define Sales Statuses. Choose 'B' against 'Block f.returns' and rest all fields can be blank
Now, assign this Sales status to your material in MMR
Now, while creating the returns for this material, you will get following error message and will not impact if same material you are using in any other sales document.
Regards
SD