Pedro Mendes’ shot clearly crossed the line and Lewis has been criticised for his positioning in the incident.
Lewis said: “The Spurs player shot from distance and I was doing my primary job which was to stand in line with the last defender and watch for an offside.
“There was nothing I could have done differently apart from run faster than Linford Christie.“
He added: “When the ball landed I was still 25 yards from goal and it was impossible to judge if it had crossed the line.“