The army said the video on Sri Lanka released by Britain's Channel 4 television is fake and once again attempts to discredit the army ahead of an international event, Xinhua reported.
The Channel 4 video shows a group of soldiers surrounding a half-naked Tamil woman, identified as Isaipriya alias Shoba, after she was found on the battlefield during the final stages of the war between the army and the Tamil Tiger rebels in 2009.
A soldier is seen in the video, seemingly taken by a camera phone, covering Isaipriya and taking her away.
While they go with her, she is asked in Tamil if she is Tamil Tiger leader Vellupillai Prabakaran's daughter. She however responds, while crying, that she is not.
The video then shifts to an image of her found dead with her clothes stripped.
Army spokesperson Brigadier Ruwan Wanigasuriya insisted that the army never abused any Tamil Tiger member who surrendered to the troops during the final stages of the war.
"Over the past few years, Channel 4 has been producing videos targeting the Sri Lankan government and the army. Their latest allegation is about a rebel fighter who was also said to be a television presenter. Anyone who sees this video can find that it is one that has been created. We reject this video," Brigadier Ruwan Wanigasuriya said.
The video comes as Sri Lanka prepares to host the Commonwealth Heads of Government Meeting (CHOGM) this month amidst calls for an international investigation into allegations of human rights abuses committed during the war between the army and the rebels.