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I had an approved H1 but never entered US and Employer revoked the H1 . Can another employer file a Cap Exempt H1 petition ?

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I had an approved H1 with employer A but never entered US and employer revoked my H1. I came to US on L1B from employer B. Can my current US employer B file a H1B cap exemption petition and not going through the lottery process ? I have asked my US employer B immigration attorney team and they told me it's very risky to use the revoked H1 petition since my H1B was not activated in US and could get denied? Can any employer file a fresh cap exemption petition in this situation ?

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Since you didn't use your H-1B, you are not eligible for the cap-exempt petition. Your employer has to file a new cap-subject H-1B petition.

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