"I did the polite thing and asked him to speak English, therefore he did and I can't repeat what he said."
A replay supported India's position that it wasn't a deflection and, while 28-year-old Warner admitted he made a wrong call, he said he wouldn't seek out Sharma to apologise.
"I was in the wrong ... I shouldn't have engaged him," Warner told Sky Sports Radio.
"If people get on the wrong side of me, I'm not going to back down.
"We're always there to play hard aggressive cricket, but you know what comes with that - sometimes you are going to get fined.
"We've just got to keep trying not to cross that line, because we're all about playing cricket the right way."
Warner was fined 50 per cent of his match fee over the incident by the ICC.
Australia remain undefeated in the Tri-Series and will face England on Friday in Hobart.
-AAP