Is it necessary to only wipe over the khuffs that are worn after performing ablution?
If the khuffs are worn while one is in the state of ablution after washing feet, there is no need to apply masah over them again until one needs to perform ablution again. However, when a person whose ablution is nullified will perform a new ablution, he needs to wipe over khuffs (Mawsili, al-Ikhtiyar, I, 90-91).
Source: Presidency Of Religious Affairs The Turkey, High Board of Religious Affairs FATWAS