The total heat removed from the potato is:
\[
Q_{\text{total}} = 5000 \cdot 3.65 \cdot (28 - 2) = 5000 \cdot 3.65 \cdot 26 = 475000 \, \text{kJ}.
\]
The net heat after considering the efficiency is:
\[
Q_{\text{net}} = \frac{475000}{0.70} = 678571.43 \, \text{kJ}.
\]
Now, convert to tons of refrigeration:
\[
1 \, \text{ton of refrigeration} = 3.517 \times 10^3 \, \text{kJ/hr}.
\]
The capacity in ton of refrigeration is:
\[
\text{Capacity} = \frac{678571.43}{3.517 \times 10^3} \approx 2.24 \, \text{tons}.
\]
Thus, the capacity of the plant is \( 2.24 \) tons of refrigeration.