Hi Ronak, The procedure to unlink an account created via ManagedCustomerService is the same. You need to use ManagedCustomerService.mutateLink() <https://developers.google.com/adwords/api/docs/reference/v201702/ManagedCustomerService#mutatelink> method and set the LinkStatus <https://developers.google.com/adwords/api/docs/reference/v201702/ManagedCustomerService.ManagedCustomerLink#linkstatus> to INACTIVE to unlink an account. Every account must have either a user with administrative access or a manager account with administrative ownership. If you try to unlink an account which doesn't have either of these, the operation will not be successful and you'll encounter ManagedCustomerServiceError.CANNOT_UNLINK_ACCOUNT_WITHOUT_ACTIVE_USER error.
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