Burnley 2, Celta Vigo 2
The La Liga outfit, now managed by Juan Carlos Unzue, who replaced Eduardo Berizzo earlier in the summer, were edged out by Manchester United in the final four of last season's competition, with former Clarets loanee John Guidetti fluffing the chance to put the Spaniards through on away goals late on.
Célticos, who finished 13th in La Liga, beat Barcelona in a seven-goal thriller at Balaídos last term and knocked Real Madrid out of the Copa Del Rey on their way to the semi-final but, despite providing Sean Dyche's side with a good test, they failed to come out on top.
Burnley's possession stats in the Premier League last season were largely inferior to their opponents but there seems to have been a shift in the way they want to play.
Dyche once again accommodated both Steven Defour and Jack Cork in the middle of the park and the duo protected the ball well while switching the play wisely.
The Clarets, channelling a 4-5-1, which naturally developed in to a 4-3-3, were crisp on the ball throughout, popping the ball about beautifully, incisively and with purpose.
Cork went close early on when jumping on Sergio Alvarez's error but the goalkeeper made amends when saving the midfielder's volley low to his right.
The home side's opener was a prime example of their excellence in possession with Robbie Brady, Sam Vokes and Johann Berg Gudmundsson all combining intricately before Burnley's record signing picked out the top corner.
The former Hull City man delicately swept the ball left-footed across Alvarez from the edge of the box to crown a glorious passage of play in the 13th minute.
After Cork's attempt rose over the crossbar the visitors started to threaten, breaking out from their own half rapidly.
An Iago Aspas free kick was well claimed by Nick Pope after the striker was pulled back by Charlie Taylor 20 yards from goal while Andrew Hjulsager tested the Clarets stopper when wrapping his right boot around the ball after cutting in from the left.
However, it was Jozabed Sanchez that made the difference with two spectacular strikes before referee Jon Moss's half-time whistle.
The former Fulham midfielder's first proved too hot for Pope to handle as the one-time Addicks stopper could only push his ferocious right-footed attempt in to the top corner.
And his second was even better, leaving Pope rooted to the spot. The 26-year-old cut across the ball with some venom after Hjulsager had pulled the ball back, with the effort from 25 yards out arrowing in to the top corner.
The Clarets went close to finding the equaliser early in the second half when Brady and Jeff Hendrick combined in the final third, eventually working the ball out to Gudmundsson, but the Icelandic international was denied by the legs of substitute Ruben Blanco.
The hosts, though, levelled on the hour when Brady's set-piece broke kindly for Hendrick on the edge of the six-yard box and the former Derby County midfielder rammed the ball home to make it 2-2.
Both sides had chances to win the game with the best falling to Stanislav Lobotka who watched as his thunderous drive was turned over the bar by Pope.