The oldco club were issued with a £250,000 fine on Thursday for failure to disclose payments to players in relation to Employee Benefit Trusts (EBTs) from 2000-2011. However, an independent commission appointed by the SPL rejected accusations that Rangers had fielded ineligible players or had gained an unfair competitive advantage.
Lord Nimmo Smith's verdict saw the Glasgow giants avoid the ultimate sanction of being stripped of up to five titles. McCoist said: "I'm not trying to belittle the guilty verdicts that have been found on us. We accept them and we apologise for them."
The Rangers boss added: "But in the grand scheme of things, the far bigger issue was the finger being pointed at us in terms of sporting integrity and trying to gain an unlawful advantage. In fact, cheating, which we felt was pretty out of order really. Thankfully, we have been totally vindicated and cleared in those cases."
He added: "I think in certain cases, we were being prejudged, yes. The only decision that really matters is Lord Nimmo Smith's, who has got a track record of making important decisions. I would imagine he's got the vast majority of them correct and we feel he's got this one correct as well."
Asked if Rangers were due an apology, McCoist replied: "That might be the case but I wouldn't be holding my breath to be honest with you. Me, personally, I'm not looking for an apology from anybody. All we've wanted is the opportunity to move forward. It's been a black cloud hanging over the club for a while. It's now, in my opinion, dispersed and I want to move on."
McCoist believes Rangers' ability to move on will depend on the attitude of others but called for a line to be drawn for the good of the Scottish game.
He said: "There is still a lot of the 'My big brother is bigger than your big brother' mentality sadly. Whether we like it or not, there is a lot of bitterness and jealousy within Scottish football. There is nothing wrong with strong rivalry but there are parts of Scottish football we could do without.
"But I would like to think there are enough people with enough intelligence to realise, for the greater good of the game, that we all have to get on and move forward."
On whether Scottish football needs Rangers back at the top level, McCoist said: "I do believe that but I can guarantee you, we will never ask anyone for any favours."
- Sports & Recreation