The LTTE said their armed units had forced the Sri Lankan troops "to withdraw in total disarray" and said they lost 27 fighters, including 12 women.
Earlier the SLA said it had suffered 50 killed and about 650 wounded, and estimated over 100 Tigers had died.
The SLA had launched a two pronged offensive in the early hours on Sunday in the Pallamadu and Periamadu areas, with aerial and artillery support, the LTTE statement said.
The LTTE had "put up heavy resistance unleashing waves of artillery and mortar fire on the advancing troops," the statement said further.
"Confronted with ferocious resistance and heavy casualties, Sri Lankan troops withdrew to their original positions leaving some of their dead soldiers and heavy weaponry in the battlefield," the statement added.