The 33-year-old was panalised for introducing then Essex team-mate Mervyn Westfield to illegal bookmakers.
“I have not pressured him or done anything that’s brought the game into disrepute, so I’m not guilty,” he said.
“The ECB says I should show remorse, but on what should I show remorse? On something I haven’t done?”
Westfield was jailed for four months after receiving £6,000 for agreeing to concede 12 runs during an over of a one-day game against Durham in 2009
Kaneria was never charged, but his role in suggesting and organising the spot-fixing plan, as well as his influence over Westfield resulted in the spinner receiving a lifetime ban from the sport by the ECB.
Under new rules, an ECB ban means Kaneria, who took 261 Test wickets between 2000 and 2010 to become the most successful Pakistan spinner in history, is ineligible to play cricket under any authority affiliated with the International Cricket Council – meaning his ban applies worldwide.