David Moyes' side were given the run around earlier in the competition when they had to field a weakened side that was shorn of it's stars against the Portuguese opposition earlier this season. Neville is therefore convinced it will be a different tale tonight.
He said: "People did not see the best of Everton that night.
"We have more quality now with more players back.
"Yes, we were embarrassed against Benfica but that was not our strongest team. We can now compete against the best in Europe as we showed with victories against Chelsea and Manchester United.
"It is important we score a goal because when you do that away from home it tends to kill the opposition. We are quite suited to the counter-attack as we have shown in the past."