I can't think of any code rule that permits you to protect the transformer primary conductors with an OCPD that exceeds the ampacity of the conductors.
Why would we not be able to use the rules in 240.4 B on the primary conductors of a transformer?
Lets say we have a 3 phase 45 kva transformer 480/120-208 (75 deg. Term.)
Primary FLC 45 x 1000 / (480 x 1.73) = 54.19
Table 450.3 B Primary and Secondary protection
54.19 x 125% = 67.73 amps
(Note 1 allows next standard size 240.6 A 70 amps)
#6 THHN = 65 amps @ 75 deg.
65 amps is equal to or greater than the FLC of the transformer
240.4 B allows a #6 @ 65 amps to be terminated on a 70 amp OCPD
Maximum size primary OCPD
54.19 x 250% = 135.47 amps
(No note 1 next standard size down 240.6 A 125 amps)
#2 THHN = 115 amps @ 75 deg.
115 amps is equal to or greater than the FLC of the transformer
240.4 B allows a #2 @ 115 amps to be terminated on a 125 amp OCPD
Secondary FLC 45 x 1000 / (208 x 1.73) = 125.06
Table 450.3 B Primary and Secondary protection
125.06 x 125% = 156.32 amps
(Note 1 allows the next standard size 240.6 A 175 amps)
240.21 C 2 (10 feet)
2/0 THHN = 175 amps @ 75 deg.
175 amps is equal to or greater than the OCPD