When giving a refutation or rebuttal, it is good for your academic/democratic ethos not to dismiss or abuse a counterargument without reasoning or evidence or in exaggerated or emotional language. When you admit or recognise any partial truth in the counterargument, perhaps in a given case or circumstance, this is called making or giving a concession.
Language for Giving Concessions
X may be right to argue that … because …
This may be true to a certain extent because …
Notwithstanding/ In spite of / Despite [noun phrase], we shouldn’t forget that…
So far as [noun phrase] goes, this may be true because …