A denial of a waiver request which has become "final" (as defined in 430 CMR 6.12) shall bar any later request for waiver with respect to the same overpayment, unless:

1. (a) the initial waiver request was denied for the reasons specified in 430 CMR 6.05(3)(b)3; and
2. (b) the basis for the later waiver request is that the overpaid claimant's circumstances have so changed that recovery at that time would defeat the purpose of benefits otherwise authorized.