Unless you're on the board or in the executive inner circle, the policies coming down from the top are likely in place for reasons you may not fully grasp. Respond thoughtfully and with a respectful tone. Objectify the situation, not focusing on the individual delivering the command. Your example should focus on asking questions rather than on being guided by assumptions. Asking why this policy is in place, expressing interest in the policy's nature, and the bigger picture and ultimate goals. This reveals a vested interest in the company and an interest in putting your all in to reaching those goals as a member of the team. Avoid examples that did not end amicably. There is nothing wrong with disagreeing with your superiors when you're both pursuing the same goal and working as a team. You want to come across as a supporting influence for your employer.

"The company implemented a new system to manage our output. But these new procedures created an extra five steps to monitor our productivity because they felt there was a growth opportunity there. Not only did having to jump through all those additional hoops interrupt our workflow, but so many other systems had to be implemented just to track our work. They were looking for areas to increase workflow, so they implemented policies that cut our productivity rate in half. But I understood why they did it. It may not have been the best method, but often you have to try several things before you get it right and I didn't have any better ideas at the time."