New Tottenham boss Juande Ramos insists he never met with Spurs officials while still with Sevilla earlier in the season.
Levy has been among those criticised after Spurs officials were pictured in the same Sevilla hotel as Ramos on the first week of the season, although the new Spurs boss insisted: "There were some pictures in Sevilla but I can honestly say I didn't meet any one of the Tottenham directors.
"I had an offer in August from three or four teams in pre-season.
"There were a lot of rumours at that particular time and I decided not to take any of those offers back then.
"It was the right time now. Sevilla went through some bad results so I felt I had to take this chance now."