The Reds boss was responding to suggestions from the Chelsea chief that the Anfield men would target players who are one booking away from a ban from the return leg on Merseyside next week.
Didier Drogba, Joe Cole, Arjen Robben, Petr Cech and Lassana Diarra are all on two bookings ahead of the Stamford Bridge first match.
But Benitez, who maintained that "I do not like playing these mind games", still managed the perfect put-down by saying: "It had not crossed my mind, but maybe it has Mourinho's because that is what Chelsea did two seasons ago to Xabi Alonso."
In the semi-final of 2005, Eidur Gudjohnsen was accused by Liverpool of diving to get Alonso booked, thus ruling him out of the second match at Anfield which Liverpool won 1-0 to go into the Istanbul final.
Benitez said: "Maybe that is what Jose did to Alonso. But if that was a message to the referee (Markus Merk) then I can say that if it is a yellow card, that is what it should be. If it is red, then also that is what it should be.
"I have confidence in Markus Merk, he is a very good referee and I am happy with the referees at this level."
Benitez also responded to Mourinho's persistent complaining about his injury worries. The Spaniard said: "I am learning many things I didn't know. That Chelsea have injury problems, but so do we.
"That they are tired and we are playing less important games. They have spent a lot of money over the last few years and they have a big squad.
"I also hear that he says Chelsea have got 60 more points than us over the last three years. Well to do that they have spent big, how much has each point cost them?"
Benitez, though, tried to get back to the game, saying: "We are confident, we have beaten them before and in important cup ties.
"We feel we can do that again. We need to score and to keep a clean sheet, and we are confident that we can do that. If we do score at Stamford Bridge, it will give us a much better chance at Anfield, exactly like last time."