The line comes from Arthur, the 1981 comedy starring Dudley Moore as Arthur Bach, a wealthy New York heir who is drunk through most of the film. Written and directed by Steve Gordon, the movie made Moore a star in America and earned John Gielgud an Oscar as his valet Hobson. Clips of Arthur's denials have circulated online as reaction audio because the joke needs no context, and this short denial has become a shorthand for obviously false claims about drinking.
About this sound
Arthur Bach played by Dudley Moore says I never drink in this short clip from Arthur. It is used for ironic drinking jokes and reaction edits.
This is Dudley Moore as the perpetually tipsy millionaire Arthur Bach delivering the line I never drink with complete sincerity. The delivery is slurred, cheerful and instantly unbelievable, which is exactly why the joke lands. Arthur is famous for being drunk in almost every scene, so hearing him deny it creates a perfect ironic contrast. The clip is short and clean, cutting straight to the denial without setup, making the lie feel even more absurd to anyone who knows the character or even just hears the wobble in his voice.