R1C1 reference style - Incorrect formula or data
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"Incorrect formula or data" error may appear in case if "R1C1 reference style" is enabled.
To disable "R1C1 reference style", follow these steps:
Open your Excel sheet
Click the Microsoft Office button and select "Excel options"
Click "Formulas"
Untick (uncheck) the option "R1C1 reference style"
Save the Excel sheet.
Next, try importing your Excel sheet.