Unused Revoked/Withdrawn H1b, Cap-Subjected or Not?

Employer revoked/Withdrawn an unused H1B . I mean the H1B was approved but never stamped. I never entered the US on this H1B visa. Am I cap exempted? I have approved I797 from the previous employer. I have seen mix response from lawyers on this issue. Some say I am Cap-Exempted and some say I am cap-subjected.

IMO, you can still go the cap-exempt route. The best way to deal w/ it, is find an employer willing to file the petition for you, and then let their attorney file it.