H1B never stamped was revoked by employer. Am I cap exempt

H1B was approved in 2012

Below are the different opinion by different Attorney's 

1. Yes. if H1B was approved in last 6 years then I am cap exempt. 

2. No, Since I never entered the US on that H1B so I was never counted and hence I am NOT cap exempt. Anyone knows which one is correct?

3. When the petition is revoked the visa number is returned for re-use. You are most likely subject to cap. 

Can anyone confirm if I am cap exempt or not ?

I agree w/ (1)

Hey Jbrayn8900, Did you have an answer on this issue. Right now in the same issue?