My video evidence is proof contrary to your vapid and illusory claims.
My bullets are not stiking the edge of the roof (as can sometimes happen when aiming above should no other target be close by). This is evident as at times when I was aiming at your head, no bullet impact smoke is displayed on the ledge. However, bullet impact smoke is visible when I adjust my aim to check hitbox offset. Furthermore, you claim to be crouching, though I am shooting at your exposed head and upper body, and your hight does not increase when you return fire in the video, and seeing as the m60 is not a crouch fire weapon, you are obviously talking out of your arse.
Edit in response to the comment posted whilst typing the above: Seeing as directly after you return fire with the m60, you disappear, I deduce that it is at that time that you used the /lay command, showing that your /lay animation was working correctly and displaying on my screen. In the unlikely event that there was infact some desync issue related to your use of /lay, I am afraid you will have to remain banned until a team of highly skilled video forensic analysts have carried out a lengthy investigation into this case, or the developers of vc:mp can confirm your claims (which ever eventuality manifests sooner)
In the meantime: Appeal denied.