The Pilgrims saw 3-0 and 4-2 leads slip against the Red Rebels at the Jakemans Stadium in March as two last-gasp goals secured the visitors a share of the points.
FC United arrive in Lincolnshire on Saturday desperate for points which will help them climb out of the National League North’s bottom two, having recorded one win and a draw from their past eight fixtures.
But last season they arrived out of form and struggling for goals, leaving revitalised.
“That was a strange game,” Elliott reflected.
“They’re down near the bottom and they’ll be fighting for their lives.
They’ll come to try to get the win and we have to be prepared.”
Brad Abbott grabbed a brace and Andre Johnson was also on target as Boston secured a 3-0 victory in manchester in August.
Saturday’s contest kicks off at 3pm.