Is it possible to resend the units we received from Amazon after the removal process?

Aiming to sell those units from different account.

Please advise

Yes.

But, why a different account?

No, Amazon will not send your units to a different account. You will need to create a removal order and get your inventory returned. Then, you can ship them to a different account.

Is this different account yours?

You are allowed to have multiple accounts but only if there is a clear business need. Selling the same products will invalidate whatever business need you had to justify the second account.

In other words, if you send them back on a different account, you risk both accounts being deactivated.

If not your account, then yes, you can send them back but you will need to retain a clear supply chain record in case it is asked by Amazon. There is still a risk as they might say that your first account is not an authorised distributor of that product.

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