The row turns on a narrow point: not whether sandpaper was used at Newlands, but who in the Australian camp knew it was going onto the field, and whether the original inquiry heard from everyone who was there.
Warner has been steadfast in his defence of Khawaja, his former batting partner and childhood friend, since those recollections were made public last week.
"I was genuinely shocked this week when I found out that Usman admitted that he told Cam to be careful when using sandpaper,"Warner said.
Khawaja also said he was not interviewed as part of the investigation, even though he sat next to Bancroft, the player seen with sandpaper on the field, in the dressing room.
"As we have stated previously, all players were given the opportunity to speak at the time of the initial investigation and have had the ability to come forward with new evidence in the eight years since,"a CA spokesperson said.
The board said each player still has an opportunity to share their version of events from the tour of South Africa in 2018.