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The UN has said widespread shelling by the Sri Lankan government killed most of the tens of thousands of civilians it says died in the final months of the 26-year-long war, in 2009.
In a report on possible war crimes during the closing phase of that war, the UN also accuses Tamil Tigers rebels of using civilians as human shields.
It is calling for an independent international investigation.
But Sri Lanka has rejected the report's finding as biased and fraudulent.
It denies that tens of thousands of civilians were killed in the months leading up to the government's victory over Tamil separatists in May 2009.
"The Sri Lankan army is not responsible and [the] Sri Lankan government is not responsible," government spokesman Lakshman Hulugalle told the BBC.
"We never shelled or we never bombed. We never targeted innocent civilians. It's a wrong allegation and we can prove it," he said.
Sri Lanka had asked the UN not to publish the report, saying it could damage reconciliation efforts.