Pakistan's military on Monday rejected U.S. findings on a Nov. 26 NATO cross-border air attack that killed 24 Pakistani soldiers and plunged relations to a low point.
"Pakistan does not agree with several portions and findings of the investigation report, as these are factually not correct," the military said in a statement.
The US report released on Dec. 22 found both American and Pakistani forces were to blame for the border incident, inflaming already strained ties.
"Affixing partial responsibility of the incident on Pakistan is therefore unjustified and unacceptable," said the Pakistani military.
Pakistan responded to the attack by shutting down ground routes to supply U.S.-led NATO forces in Afghanistan and forced the United States to vacate an air base used to launch drone flights.
Last week, a senior Pakistani security official told Reuters the routes would be reopened, but heavy tariffs would be imposed.