Do seller concessions affect appraisal value?

My spouse and I recently went into contract for a home with $30.4K in concessions to buy down the rate. After the VA appraisal was done it valued $32.9K under the sales price. Looking through the appraisal report it would seem that the appraiser reviewed concessions on other comps and adjusted the price based on the concessions. After speaking with our real estate agent and lender they agree that the appraiser should not have adjusted the price based on the comps. However, from what I can gather online the appraiser will adjust the price of the comps with concessions being factored. At this point we are not sure what to believe and just want to ensure we do our due diligence before moving forward.

Does anyone have experience in this type of situation?