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Filing New H1B Petition under CAP Exemption

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  • Filing New H1B Petition under CAP Exemption

    Hi Forum,

    My Scenario

    Was in US till Feb 2012 on L1B
    Company A has sponsored H1B Petition(Without COS) in Nov 2011 which got approved in Mar 2012(Stamping has not been done yet)

    Now I am in India, Company A does not have any Job Offer

    I came to know that H1 Transfer is not possible, but a new H1 can be filed which would be exempted from CAP count, since I am already been counted in 2012 Quota.

    Now I got a Job Offer from Company B

    Company B Attorney has mentioned the below
    "Since you never actually worked on your cap subject H-1B, that H-1B is considered abandoned or never activated. It would be as if the H-1 was never filed, for that reason we are unable to reclaim the status for you."

    Can anyone point out the H1B Clause which says new H1 petition can be filed under Cap Exemption for my case?