First let me say this is by no means something that should be done instead of calibration. This is an exercise in recovering an image with problems like you don't have flats for some bad reason. It happens!
So I have a single frame image that has many issues but the one that stands out is dust or internal reflections. I don't know which but they are there. The image is still linear in this case. I make a clone of the image and renamed it 'a' for simplicity. I then use the rangeselect tool and make a range mask adjusting the parameters to where I see the issues. I do not smooth the mask at all. I then use the TGVInpaint tool with the range mask as the reference. Using pixel math I divide the original image by the new inpaint image.
The process I am showing is not a complete ready to go solution, just food for thought.
Mike