Atletico last played at the Estadio da Luz in Lisbon in the 2013-14 Champions League final when they led Real Madrid 1-0 until moments before the end of regular time before conceding an equaliser and eventually losing 4-1 after extra time.
Atletico and Benfica are tied on 10 points at the top of their group and have already qualified for the last 16 but will be keen to secure first place and theoretically avoid any of Europe's big guns in the draw on Dec. 14.
"Reality brings you back to a stadium where important things happened," Simeone told a news conference in the Portuguese capital on Monday.
"On the one side, nice ones in having reached a Champions League final and on the other side bad for having lost it," added the former Argentina captain.
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"Sometimes things happen to you and you have to follow the same path. I look at it as a natural part of life."
Benfica came back from a goal down to beat Atletico 2-1 at the Calderon stadium in Madrid in October, only a second defeat for Atletico in 25 European home games.
They are unbeaten since then in all competitions, winning nine and drawing three. They won 2-0 at Granada in La Liga at the weekend thanks to goals from Diego Godin and Antoine Griezmann.
Taking part in Europe's elite club competition for the third year in a row for the first time in their history, Atletico are keen to win the group but Simeone said it did not necessarily ensure an easier time in the first knockout round.
"I think being first is always very good, although it guarantees us absolutely nothing," he told reporters.
(Writing by Iain Rogers, editing by Ian Chadband)
