The credit for this awesome Exploit goes to Mubix.The prerequisites for this exploit are intel 64 bit CPU and fully patched installation 64 bit windows 7 including a guest account on the machine.
How to Exploit
The Exploit comes with a proof of the concept POC.Exe.Simply you have to attach the sysret.exe to some process like cmd.exe or Explorer.exe and once sysret is attached to the process you have full system rights.
1.Create a Guest account in windows 7
2.Open Cmd and type whoami You will get response user/guest
3.Place the Exploit ie sysret.exe in your C:\ Drive or in any folder like Public folder
4.Open up cmd and type task list notice the PID of explorer.exe process eg PID=4572
5.Now attach Sysret to Explorer.exe by command Sysret -PID 4572
6.Now you have full Administrative rights on system
7.Enjoy
How It Works
I am a Noob don't know how it works .Sysret exploit escalates your user permissions (essentially bypassing UAC) on a 64bit Windows 7 (fully patched) machine. This exploit works on 64bit Intel Chips, including Windows and Linux.
Conclusion
All Praise goes to Exploit coder The Exploit helped me esclate from guest to admin The Exploit can be downloaded at http://packetstormsecurity.org/files/115908/sysret.rar
http://www.exploit-db.com/sploits/20861.rar and https://github.com/shjalayeri/sysret🎉

