Used Restricted COS Cancellation

[JS14356]

Good day, I am in need of your assistance. I have searched everywhere but cannot find the appropriate answer to my problem. (Please excuse me if indeed this has been answered else where).

Scenario: I had recently been assigned a COS from a UK based company, only for my Visa application to be denied due to the salary not being enough for the specified SOC code. I had spoken to the employer who informed me that they are however in the process of redoing the entire process RLMT etc. where should I qualify once again (eg. no one else within the UK is able to be employed), they will apply for a COS for the second time.

Question: The First COS was assigned and hos now been shown as "USED", If I am able to again get the job and they assign the new COS to me, does the employer need to cancel, withdraw or return the COS already assigned to be in the first instance, before the new COS can be assigned to be, If so how do they go about doing so?

The employer did however indicate that they contacted the UKIV, informing them of what had happened, whereby they indicated that the Employer (Sponsor) shouldn't do anything. Is this then correct?

Any help would be greatly appreciated.