Place it right after the accusation in your edit, then follow it with a shocked reaction for the reveal and a laugh once the excuse falls flat. That order builds the joke from denial to disbelief to mockery without needing extra captions.
About this sound
This short German voice clip, lasting about seven seconds, has a speaker insisting he did nothing at all, except drink one beer. The deadpan denial sounds sheepish and a little cheeky, like someone caught red-handed trying to sound completely innocent. It lands as a funny excuse, the kind of line that makes a small mishap feel bigger because the defence is so weak.