'No provision for refund of unused Cenvat credit if factory closes'

When a factory closes down, unutilised credit account would lapse, unless it resumes production

We are closing down one of our manufacturing units where we have a substantial amount of unutilised Cenvat credit of excise duty paid on inputs and capital goods and service tax paid on input services. We have claimed the benefit of Rule 10A of Cenvat Credit Rules, 2004 and transferred the special additional duty to one of our other units. Is it possible now to claim the refund of the remaining unutilised Cenvat credit balance? 

In the case Modipon Ltd. [2015 (324) ELT 0718 (Tri. Del)], the Tribunal held that “other than Rule 5 of the Cenvat Credit Rules,