B2 used to show politeness when refusing something or disagreeing(婉转地表示拒绝或反对)对不起,抱歉
More examples
I'm sorry, I totally disagree with you.
I'm sorry, madam, the restaurant is fully booked.
I'm sorry, madam, but we have to go by the rules.
I'm sorry, but you'll just have to wait your turn like everybody else.
I'm sorry, but I'm too busy to help you now - I can only do one thing at a time.
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