The BBC's Pam O'Toole: "They acted without orders"

Speaking to the BBC, Wakil Ahmad Mutawakil, said the Iranians were killed and then buried with other opposition soldiers in the northern city.

Missing: Iranians disappeared during fighting at Mazar-e-Sherif

He said the deaths of the Iranians - almost all of whom Tehran says were diplomats - had finally been confirmed by a special investigation team set up by the Taleban militia.

He said the Taleban would hand over the bodies to the Iranian authorities, adding that those responsible for killing the Iranians would be punished for acting without orders.

The BBC's Richard Galpin said it is unclear how Iran will react.

Iran has tens of thousands of armed troops, backed up by tanks, on the Afghan border.

The US and neighbouring Pakistan, one of only three countries to have recognised the Taleban administration, have appealed to Iran to avoid conflict.

No apology

When asked whether the Taleban would apologise to Iran, Mr Mutawakil said responsibility for the diplomats' safety lay with those with whom Iran had close links - a reference to the anti-Taleban opposition.

The Taleban had at first denied any knowledge of the ten missing diplomats and one journalist, whose disappearance has heightened tensions between Kabul and Iran.

Warned: Iran told Taleban it was responsible for diplomats' safety

Mr Mutawakil, who referred to all 11 of the missing Iranians as diplomats, said nine were captured by a group of unknown Taleban soldiers who entered the Iranian consulate in Mazar e Sharif while fighting for control of the city was still under way.

And according to the Taleban investigators, they were taken to the basement of the building, where they were secretly killed and then later buried in a mass grave.

He said the two others were still missing.