Long range light tank
Offensive: Hard hitting and long range allows the Refusal to fire its shells from a safe distance with a decent firing rate to keep up with the faster firing tanks. It is pretty cheap with a quick recharge so it is possible to flood the battle field with them to overwhelm your opponents. It also will out range stronger UR tanks so it can get one or two shots in before they close however they still will likely not come out on top unless used in numbers. It is pretty slow which helps it to remain at the back of the pack and should probably be used more as artillery than a front line tank.
Defensive: By itself its a pest, albeit a powerful one, but in large groups they can inflict enough damage against any tank within their range so it is wise to have these units destroyed quickly. Counter with high health tanks or extreme range hard hitting artillery like the Commoner's Revenge or Hyperion. Be sure to offer support for your artillery as these have good range themselves and will likely close before artillery can get a second shot. These are completely vulnerable to helicopters.
Variant Specialty Edit
This is the cheapest variant but being Ultra Rare it also has a much higher attack and defense.