I see what you're talking about
You’re trying to be polite but you’re really just saying, ‘I don’t understand you, and I don’t want to.’ It’s like saying, ‘I’m not going to be your friend right now.’
'I see what you’re saying, but I’m not going to pretend I do.'
'I understand, but I don’t want to.'
'I see what you’re talking about, but I’m not going to care.'