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Nicolo Barella’s downward header gave Inter the lead in the quarter-final first leg in Lisbon.
Rafa Silva was denied by Andre Onana’s first-half save before Inter’s Netherlands defender Denzel Dumfries produced a crucial block from close range as Benfica pushed for an equaliser.
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The Italian visitors wrapped up a solid win when substitute Lukaku, on loan from Chelsea, scored from the spot after former Inter player Joao Mario handled inside the box.
Premier League referee Michael Oliver awarded the penalty after watching the incident on the pitchside monitor, with replays showing the ball struck the side of Mario’s head before hitting his hand.
Simone Inzaghi’s side will fancy their chances of finishing the job in front of their own fans in the return leg on 19th of April.
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