The Argentinean played a major role in the West Ham United's survival in the top flight in the 2006/2007 campaign. With the Blades losing against Wigan on the final day, and Tevez netting the winner against Man Utd at Old Trafford, the Blades subsequently were relegated.
Tevez said: "As far as I am concerned I did nothing wrong. I was not the person in charge of all the paperwork. I did my job on the pitch and that is where the matter ends for me."
United are still battling in the courts for compensation believed to be around the figures of £30m - £50m.