Villas-Boas was the man who signed Lukaku as a 19-year-old from Anderlecht in August 2011 but the Belgium striker did not make his Premier League start until May 2012.
By that point Villas-Boas had been sacked by the Blues and replaced by club legend Roberto Di Matteo, who led Chelsea to a surprise Champions League triumph.
Lukaku, though, had not been registered to play in Europe's premier competition and, although he respected Di Matteo for bringing him along with the rest of the squad for the showdown against Bayern Munich, the now Inter Milan striker still bears a grudge with Villas-Boas.
"Di Matteo disclosed to me that I would remain with the gathering until after the last," Lukaku told Het Laatste Nieuws.
"He figured everybody should tag along, including the ones who were suspended and the couple of young men who were not in the Champions League crew. I am additionally appreciative to him for that.
"This success is something I've generally imagined about. You need to praise something to that effect with the group around then.
"That is pleasant in itself at nineteen years old. I am cheerful for the entire club, however there is small time who took a great deal from me - the past coach. I will never pardon him for that."
Lukaku broadly expounded on his relationship with Villas-Boas, clarifying: "When I needed to play in the front left, some other time in the front right. You don't build up that way.
"At that point sooner or later you need to consider yourself. So I mentioned to the club what I thought of it. I know Villas-Boas was additionally under tension. In any case, that is the reason he didn't need to treat me like that.
"Di Matteo moved toward me totally in an unexpected way, he quickly included me in all things. That ought to have been a lot before. Truly, I never excused the past mentor."
While Lukaku was in Munich for Chelsea's Champions League achievement, he demands he didn't contact the trophy as he didn't feel as if he had earned the right.
"I didn't contact it with a finger," he said. "Since I didn't win this trophy myself.
"This has been the situation since I was eleven. On the off chance that I have not contributed anything, it isn't my trophy.
"Just on the off chance that you have added to a cup or a title yourself, you can likewise show it off."
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