@Saurabh Nayak Thanks for posting in our Q&A.
For this issue, if that Apple ID is gone, then you can re-create it and call ABM support and request that they move the existing token to the re-created Apple ID, this however requires a bunch of documentation from you and the business before they will move the cert. This is all Apple device management specific and not related to Intune. So, contact Apple as only they can help you with this.
Normally, swapping out the MDM cert requires all Apple devices to be reenrolled as the MDM profile is linked to the cert.
Hope it will clarify something.
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