In an academic setting, one is not expected to take a text at face value, but rather to evaluate it. Such an evalution should in turn be acknowledged by the original author, and after receiving a peer review, one is often expected to submit a response to the evaluation. Like writing itself, responding appropriately to feedback is a skill to be practiced and learned.
A response to a peer review should explicitly address any concerns mentioned. You may disagree with a particular concern and you are free to say so (that is, you may rebut the reviewer’s claims), but if that is the case, you should also present a convincing argument as to why you disagree. At the same time, your response should be respectfully written. In a professional context, a well-written response to peer review can make the difference between a contribution being accepted for publication, or not.