Coeril Cats will counter with Hold if you attack them physically
Antlion will counter ny damaging attack with a physical strike.
Baigan will cast reflect on himself if you hit him with magic.
Barbarricia will counter any non-Jump physical attack in her Tornado mode with Maelstrom
Lugae counters from physical or magical non-summon attacks, he counters with Sleep Gas
Scarmiglione's first form counters all damage with a random cast of Thunder, his true form counters fire magic damage with Gas, but the attack is bugged and doesn't actually do anything.
In the original SNES/Super Famicom version, CPU counters physical attacks with Globe199 that will do max damage to a character.
In the non-DS versions, Rubicante will counter all physical attacks with a group hitting Fira spell.





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