TCS HR asking the reason for declining the past offer before processing for the HR Round.

Hi all, I had a offer from TCS in 2023 but I declined that time and joined some other company but now again I have given the technical and managerial interview. By seeing pas offer on TCS iBegin portal, Now HR is asking the reason of declining old offer in year 2023 with few more details. Will they consider me this time or they will reject me due to past offer declination. What should I answer for Reason of Declining that offer?