Billy Stark's babes handed their European opponents a 5-1 drubbing back in October, with Jordan Rhodes' hat-trick pivotal in the mauling.
But Perry, whose centre-back partnership with Danny Wilson was key to that success, reckons the margin of victory was slightly flattering and believes that Luxembourg will head to New St Mirren Park tonight determined to salvage some pride and shock the Scots.
With a home win absolutely vital if Stark's kids are to take their bid to make the play-off round to the final fixture in Austria, Perry has warned that the one mistake his team-mates can't afford to make is try and force things early on.
He said: "Although we ended up winning the first game with Luxembourg, they made it very difficult for us early on. It took us half an hour to get the opener and then we got two goals late on that really killed it.
"But they are not as bad as the margin from the first game suggests and they have a couple of lads who will hurt us if we give them the space and time.
"So I think our approach must be similar to the one we adopted for the first leg over in Luxembourg.
"That is that we keep to our game plan, keep passing the ball and don't try and force it. They will try and sit in and hit on the counter again and we must make sure we are not careless with the ball.
"In that respect I very much think that patience is going to be very important for us tonight.
"No side likes to get turned over twice by another team and even more so when you are wearing your country's colours. So I think the one thing we have to expect is Luxembourg are going to come to New St Mirren Park very determined and very motivated."
The Scots currently sit in second position in Group 10, some six points off leaders the Netherlands, who with two games left, are beyond reach.
The Rangers ace has shaken off a calf injury to make it back in time to provide the defensive fulcrum for his country.
Perry revealed: "I missed seven weeks with the calf but have played for Rangers at Berwick and against Elgin in the last 10 days or so and suffered no reaction. I feel ready."
With only four of the 10 group runners-up making it through to the play-off stage – Scotland are bottom of the pile in that respect, six points from the last two group games with Luxembourg and Austria are crucial.
Perry said: "We know that realistically even if we get six points and score a few in the process qualifying for the play-off round is going to be tough.
"But if we wanted one fixture to give us the opportunity to take it to the final game it would be Luxembourg at home.
"It is a massive honour to represent your country at any level. I think if we could make it through to the finals, given how tough the group has been and that we would have gone through a play-off to get there, it would be an unbelievable achievement.
"But the one thing we can't do is get ahead of ourselves and to be fair as a group we are a pretty level-headed bunch. It's just a case of one game at a time and making sure we perform tonight.
"There is no shortage of ability and talent in this side and if we produce there is no reason we can't win both our last two games."