"A Justification is something you can say at a Funeral, everything else is an Excuse"
I just made that up, but it seems fitting.
In a Workplace context, how it is perceived is extremely dependent on who is listening to the information given.
Now - for an example - let's go with a simple one - 'Why were you late?' - now, a reasonable expectation to avoid being late would be to leave with sufficient time that you are 10-15 minutes early, with the maximum amount of forseeable Traffic.
Forseeable being the operative word. If you left at a reasonable time and there was a major accident where all the arterial roads were closed - then that would be a justification.
If, however, there was just a little bit larger than normal traffic and you left at the last minute and you ended up late - that's an excuse.
In addition to this - as the severity for the failure to do the thing increases, so too does the threshold for where an excuse stops and a justification starts.
For example - if the task was fill a cup of water and the reason given was 'the water cooler was empty' - who cares? it's a justification.
Now, take the same task, only - it's not just a cup of water - it's that you need to top up the coolant of with a cup of water for a critical bit of machinery, otherwise it will blow up and kill lots of people - would 'Oh the Watercooler is empty' cut it? Of course not.
Since the severity is greater, the amount of effort is greater too - so you'd expect someone to try for a tap, go outside for a stream or river or fill it up with piss if need be.
Hence my opening statement - a Justification is something you can say at a Funeral, everything else is an Excuse.
Finally - to address the 2 questions directly:
If you are providing a Justification, you just state what happened - Simple facts - X, Y and Z.
Unfortunately - if someone tells you 'Stop making Excuses' - your best recourse at that point is 'Understood' and leave it at that. If you've reached the point in the conversation where they say that, there's nothing else you can say as it won't be listened to anyway.
Sometimes, you have to take it on the Chin and suck it up, even if there may (or may not) have been legitimate factors.
See the above about severity - if your boss thinks it's important enough that you should have done more - then, there isn't much else to do.
As some additional context - I believe in many Militaries - failure to do (or not do something) is usually framed as 'You and your entire squad are now Dead' - and so there's very little that is a justification.