Carlos Tevez has denied that he refused to come on in Manchester City’s 2-0 defeat to Bayern Munich on Tuesday.With 30 minutes left, Tevez was supposedly called upon by boss Roberto Mancini but he appeared to refuse to play at the Allianz Arena, with the Italian later telling reporters that he was shocked by the striker's stance and saying if it was his up to him the Argentine would be "finished".However, Tevez has issued a statement declaring it was a "misunderstanding" and he has apologised to the Manchester City support.Tevez said: "I would like to apologise to all Manchester City fans, with whom I have always had a strong relationship, for any misunderstanding that occurred in Munich."They understand that when I am on the pitch I have always given my best for the club."In Munich on Tuesday I had warmed up and was ready to play. This is not the right time to get into specific details as to why this did not happen. But I wish to state that I never refused to play."There was some confusion on the bench and I believe my position may have been misunderstood."Going forward I am ready to play when required and to fulfil my obligations."Mancini said after the match that the 27-year-old will never play for the club again under him and has revealed he will speak with the board over a course of action.Tevez had asked to leave City at the beginning of the summer due to personal reasons, and almost sealed a move to Brazilian side Corinthians but the two clubs ran out of time to seal the deal.