Microsoft Excel for Mac Version 16.72

Hi Everyone
I am using Microsoft Excel for Mac Version 16.72. I am having a similar issue in opening a fie where I get the following message
"Excel cannot open the file ’XXX.xlsx’ because the file format or file extension is not valid. Verify that the file has not been corrupted and that the file extension matches the format of the file."

Anyone can help?????

Can share the file