Tier2-ICT Established Staff extension and cooling off period

[pkulkar5]

Hi,
I am currently in following situation.
I entered in UK on 14-December-2010 on Tier 2 –Established staff category VISA. Initially I got the visa for 2 yrs i.e. till 22-Dec-2012. My company gave me the tax benefit in UK for 2 yrs on certain component of the salary which is called as “Living Allowance”. Now, I cannot get extension of VISA in the UK after 2 yrs as I availed the tax benefits on living allowance. As per the rule I got this tax benefits only because my stay was planned for 2 yrs (This is as per the rules of HMRC).
But now my company HR suggested me to go back to India and apply fresh Tier2 –Long Term application and come back immediately on different project.
1) Will I have to serve any cooling-off period in India before applying for fresh application of TIER 2- Long Term Category?
2) Can I apply from India immediately on the second day of my current VISA expiry?
3) Can I apply for new Fresh VISA (Entry Clearance from India) before expiry of my current VISA i.e TIER 2 –Established Staff?
4) Does anyone have any idea on the HMRC rules of cooling off period or extension of current VISA if some had availed Living Allowance benefits (Tax benefit) for first 2 years ?
Hope I have cleared my situation. Any guidance, suggestions on this will be highly appreciated.
If anyone have any documents or links answering my queries or situation please post it here.
Thanks & Regards