Input cenvat credit reversal on capital goods on pla refund

Dear Experts,

Greetings!

During the course of Application for Refund of Balance lying in PLA account due to closure of a manufacturing unit, the Excise Officer claimed that Input credit taken on Capital Goods shall be reversed along with the input credit of Closing Stock.

The balance amount shall be refunded back after adjusting such credits.

Please suggest me whether the Input Credit taken on Capital Goods shall be reversed and the balance amount shall only be returned against balance lying in PLA or not.

I request you to please provide me the relevant sections related to this.

Regards

Toms