The "Avengers: Endgame" star sparked outrage in September, when she told The Hollywood Reporter she believed Woody's denials of the allegations, which originally date back to his 1992 split from Dylan's mum Mia Farrow.
Dylan slammed the star for believing "predators" over victims, but in a new interview with Vanity Fair, Scarlett says she still regards the "Annie Hall" director as a friend who she stands by.
"I don't know - I feel the way I feel about it," she explains. "It's my experience. I don't know any more than any other person knows. I only have a close proximity with Woody...he's a friend of mine. But I have no other insight other than my relationship with him."
The 35-year-old star, who has a five-year-old daughter Rose, also denies that her stance on Allen means she is unable to call herself an advocate for women.
"I do understand how that is triggering for some people. But just because I believe my friend does not mean that I don't support women, believe women," she adds. "I think you have to take it on a case-by-case basis. You can't have this blanket statement - I don't believe that. But that's my personal belief. That's how I feel."
After the September interview, Dylan accused the actress of hypocrisy for supporting the Time's Up anti-harassment and equality movement while backing the controversial filmmaker, who has been shunned by several stars since Dylan began speaking out about the allegations in 2013.
"Because if we've learned anything from the past two years it's that you definitely should believe male predators who 'maintain their innocence' without question," she tweeted. "Scarlett has a long way to go in understanding the issue she claims to champion."