Cameroon said Friday its army killed 107 Boko Haram fighters, while a police officer told AFP at least 30 civilians were murdered by the Islamist guerrilla group before the ambush.
The combat occurred Wednesday and Thursday after militants from the Nigeria-based Boko Haram drove into the border towns of Amchide and Limani, Cameroon's defence ministry said in a statement read on state radio.
A police officer speaking to AFP on condition of anonymity said that before the military confronted them, the Boko Haram fighters "cut the throats of many civilians, 30 at least".
The manager of a money transfer agency was among the murdered, he said, and a Catholic church, a Protestant church and several bars were burnt.
"They wanted to attack the camp" where elite soldiers were garrisoned "with a booby-trapped car, but the soldiers were one step ahead of them and destroyed it," the police officer said.
The fierce fighting started late Wednesday and after a pause resumed on Thursday, ending with Boko Haram fleeing back over the border, according to the ministry.
A tank, a pick-up truck and a Peugeot car packed with ammunition and explosives were destroyed by the soldiers, it added.
"Several light and heavy arms were seized," the ministry said.
"Calm has returned and our defence forces are in control of the border areas".