One of the four men was rescued on July 3; the other two were found dead the next day.
The body of the fourth U.S. Navy SEAL was found Sunday in Kunar province by a search and rescue team, the military said in a statement. It said all indications are that he died in fighting,, that he was captured alive and beheaded.
"The location and disposition of the service member's remains indicate he died while fighting off enemy terrorists on or about June 28," the statement said.
U.S. military spokesman Col. James Yonts repeatedly denied Hakimi's claims.
"There have been claims of being dropped on a mountain wearing red clothes, there have been claims of being beheaded," he said. But "there was no indication supporting the claims. ... This individual was never in custody, he was never defamed or disgraced."
He said the injuries on the commando's body were consistent with "a firefight, a combat operation with smalls arms fire, RPG (rocket-propelled grenade) rounds."
Hakimi never offered proof to back up his claim that the rebels were holding the commando, or that they had killed him. Information from Hakimi in the past has sometimes proven exaggerated or untrue, and his exact tie to the Taliban leadership cannot be independently verified.
The Navy SEAL team went missing after a special forces helicopter carrying reinforcements to a mountainous area in eastern Kunar province was shot down on June 28, killing all 16 Americans on board, the deadliest single attack on the U.S. military since the war here began in 2001.