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Users will often want Excel if they have a requirement to drop data locally.
In such a case, you can easily make it using the following general-purpose module.
The usage is almost the same as GUI_UPLOAD and GUI_DOWNLOAD, and I think that you can understand immediately because the parameters used are slightly different and the file name type is different.
One thing to note, however, is that the type RLGRAP-FILENAME used for file names is a 128-digit character type, which may cause problems if the hierarchy is deep.

Sample Code：Excel Upload

TYPE-POOLS: TRUXS.

TYPES: BEGIN OF T_FILE,
         VAL1(10) TYPE C,
         VAL2(10) TYPE C,
         VAL3(10) TYPE C,
       END OF T_FILE.
DATA: IT_FILE TYPE TABLE OF T_FILE. 
DATA: IT_ROW TYPE truxs_t_text_data.
DATA: W_FILE TYPE RLGRAP-FILENAME.

W_FILE = 'C:tempupload.XLSX'.

CALL FUNCTION 'TEXT_CONVERT_XLS_TO_SAP'
  EXPORTING
*   I_FIELD_SEPERATOR          =
*   I_LINE_HEADER              =
    I_TAB_RAW_DATA             = IT_ROW
    I_FILENAME                 = W_FILE
  TABLES
    I_TAB_CONVERTED_DATA       = IT_FILE
* EXCEPTIONS
*   CONVERSION_FAILED          = 1
*   OTHERS                     = 2
          .
IF SY-SUBRC <> 0.
* MESSAGE ID SY-MSGID TYPE SY-MSGTY NUMBER SY-MSGNO
*         WITH SY-MSGV1 SY-MSGV2 SY-MSGV3 SY-MSGV4.
ENDIF.

Sample Code：Excel Download

TYPES: BEGIN OF T_FILE,
         VAL1(10) TYPE C,
         VAL2(10) TYPE C,
         VAL3(10) TYPE C,
       END OF T_FILE.
DATA: IT_FILE TYPE TABLE OF T_FILE, 
      WA_FILE TYPE T_FILE.
DATA: W_FILE TYPE RLGRAP-FILENAME.

WA_FILE-VAL1 = '1'.
WA_FILE-VAL2 = '2'.
WA_FILE-VAL3 = '3'.
APPEND WA_FILE TO IT_FILE.

W_FILE = 'C:tempdownload.XLSX'.

CALL FUNCTION 'SAP_CONVERT_TO_XLS_FORMAT'
  EXPORTING
*   I_FIELD_SEPERATOR          =
*   I_LINE_HEADER              =
    I_FILENAME                 = W_FILE
  TABLES
    I_TAB_SAP_DATA             = IT_FILE
* CHANGING
*   I_TAB_CONVERTED_DATA       =
* EXCEPTIONS
*   CONVERSION_FAILED          = 1
*   OTHERS                     = 2
          .
IF SY-SUBRC <> 0.
* MESSAGE ID SY-MSGID TYPE SY-MSGTY NUMBER SY-MSGNO
*         WITH SY-MSGV1 SY-MSGV2 SY-MSGV3 SY-MSGV4.
ENDIF.