Reference for Berakhot 46:8

אי הכי הא דקתני עלה זהו ק"ו שאין עליו תשובה מאי אין עליו תשובה דרכא דמילתא הכי איתא אלא לאו תפילין ותיובתא דרבא אמר רב ששת

If this be so, that which is mentioned in the sequel, viz. "This is an argument a fortiori which cannot be refuted" — what means it cannot be refuted? It is a natural proceeding! Quite so; [therefore the quoted statement must refer to] the Tefillin, and the refutation of Raba in the name of Rab Sheshet

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