Slaven Bilic does not believe that the referee favoured Spain in Croatia's final group game against Spain.
The 43-year-old admitted that the German match official made mistakes during the encounter but does not believe that he blatantly favoured the defending Champions.
Croatia had two penalty claims waved away by Wolfgang Stark, the second of which came just moments before Jesus Navas scored the winning goal in the 88th minute.
Following Croatia's 1-1 draw with Italy, the coach accused the referee Howard Webb of favouring the Azzuri, but this time he refused to blame last night's German official.
"I do not blame Stark for the result," Bilic told reporters at a press conference. "I have watched all the situations again, Spain's offside goal and the penalty on Vedran Corluka.
"But the referee is human and he makes mistakes, like all others do.
"I do not believe in some conspiracy theory. I do not want to believe in them."
The Croats were considered one of the surprise teams of the tournament, remaining in the hunt for qualification right up until the last kick of the game.
"Our goal was to advance from this group and win the title," he added. "And we failed. I am disappointed and sad.
"To guide your country's national team, that is the best thing that can happen to a coach. I am proud of my spell here.
"But now I have a new challenge and I am looking forward to it. Maybe I will come back here some time, maybe I will coach Croatia again, but if you ask me that now, I would say no.
Bilic steps down as coach to take charge of Russian club Lokomotiv Moscow.