Your question is not entirely clear. As I understand it, you've shown that
$$
3^{3n+3}-26n-27\equiv0\pmod{2}\label{e1}\tag{1}
$$
and
$$
3^{3n+3}-26n-27\equiv0\pmod{13}\label{e2}\tag{2}
$$
for $\ n\ge0\ $, and are claiming that it follows from this that both
$$
3^{3n+3}-26n-27\equiv0\pmod{26}\label{e3}\tag{3}
$$
and
$$
3^{3n+3}-26n-27\equiv0\pmod{26^2}\label{e4}\tag{4}\ .
$$
If so, then your examiner is correct, congruence (\ref{e4}) does not follow just from congruences (\ref{e1}) and (\ref{e2}) alone. If $\ A=78\ $, for example, then $\ A\equiv0\pmod{2}\ $ and $\ A\equiv0\pmod{13}\ $, but $\ A\not\equiv0\pmod{26^2}\ $. To obtain congruence (\ref{e4}) using this sort of argument you would need to show that
$$
3^{3n+3}-26n-27\equiv0\pmod{2^2}
$$
and
$$
3^{3n+3}-26n-27\equiv0\pmod{13^2}\ ,
$$
which is certainly doable, but neither of these conguences follow automatically from (\ref{e1}) or (\ref{e2}) just by themselves.