H1b Cap Exempt after Withdrawal Prior to 10/1

Thank you for your time while you are reading this. My H1b was approved but revoked before it took effect on 10/1 last year. I am transfering it but is it subject to the quota? USCIS claims so according to the RFE but some other people does not agree with it. I am looking for supportive regulations. Please let me know if you have any advice regarding this issue. Thank you in advance.

You are Cap-Exempt, irrespective of Revocation/Withdrawl…

U have been selected in lottery once, as such U dont need to go thru Lottery again for 6 years from Ur approval -