Tamil Tiger 'regret' over Gandhi
Correspondents say it is the closest the rebels have come to admitting they were responsible for the murder.
India was the first country to ban the Tigers as a result of the killing.
The BBC's Ethirajan Anbarasan says the rebels' expression of regret may be linked to their increased international isolation after recent bans by the European Union and Canada.
He says the rebels feel they need some sort of support from India, which once armed and supported them.
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