CALL FUNCTION 'SAP_CONVERT_TO_XLS_FORMAT'
  EXPORTING
   i_field_seperator          = 'X'
*   I_LINE_HEADER              =
    i_filename                 = p_pcfile
*   I_APPL_KEEP                = 'X'
  TABLES
    i_tab_sap_data             = it_excel
* CHANGING
*   I_TAB_CONVERTED_DATA       =
 EXCEPTIONS
   conversion_failed          = 1
   OTHERS                     = 2