3218979 - Excel cannot open the file ***.xlsx because the file format of file extension is not valid

You try to open a workbook from desktop / Backend system / BI Platform. After when you try open the excel workbook the error message below appears:

Excel cannot open the file ***.xlsx because the file format of file extension is not valid. Verify that the file has not been corrupted and that the file extension matches the format of the file.

MS Excel
Analysis for Office 2.X

Corrupted workbook. Workbook cannot be opened, Corrupted, File extension not valid , KBA , BI-RA-AO-XLA , Excel Addin , BI-RA-AO-BIP , AO Precalculation, Scheduling and AO InfoOb... , Problem