At first glance is seems you have a permission issue. Here are some things to consider and try.  Regards, Louis.

The error `[INSUFFICIENT_PERMISSIONS] Insufficient privileges: User does not have permission SELECT on any file` indicates that the user lacks the necessary permissions to access files in the Unity Catalog-enabled workspace. Below are potential causes and solutions for resolving this issue:

---

Cause
1. Unity Catalog Permissions: Unity Catalog enforces fine-grained access control, and users must have the appropriate privileges to access external locations or files. Permissions like `SELECT`, `USE SCHEMA`, and `USE CATALOG` are required for accessing data stored in external locations.
2. Cluster Access Mode: If the cluster is running in shared (user isolation) mode, additional restrictions apply. Users cannot directly access files unless permissions are explicitly granted.

---

Solutions

1. Verify External Location Permissions
Ensure that you have the required privileges on the external location where your Excel file resides:
- Run the following SQL commands to check permissions:
```sql
DESCRIBE EXTERNAL LOCATION <location-name>;
SHOW GRANTS ON EXTERNAL LOCATION <location-name>;
```
- Confirm that you have `READ FILES` privilege on the external location.

#### **2. Grant Necessary Permissions**
If permissions are missing, an admin can grant them using SQL commands:
- Grant `SELECT` permission on files:
```sql
GRANT SELECT ON ANY FILE TO '<user>';
```
- Ensure you also have `USE CATALOG` and `USE SCHEMA` privileges for the relevant catalog and schema:
```sql
GRANT USE CATALOG ON <catalog-name> TO '<user>';
GRANT USE SCHEMA ON <schema-name> TO '<user>';
```

3. Check Cluster Configuration
Ensure your cluster is properly configured for Unity Catalog access:
- Use Databricks Runtime 15.4 or above, as it supports dedicated access mode with data filtering[2].
- If possible, switch to a single-user cluster mode to bypass shared mode restrictions temporarily[6].

4. Alternative Approach for Excel Files
Reading Excel files in Databricks can be challenging due to library dependencies. Instead of relying on `com.crealytics.spark.excel`, consider using Pandas-based methods:
- Install the `openpyxl` library:
```python
%pip install openpyxl
```
- Read the file using Pandas and convert it to a Spark DataFrame:
```python
from pyspark.pandas import read_excel

pd_df = read_excel("abfss://dev@dlake.dfs.core.windows.net/myfiles/file1.xlsx", "Sheet1")
spark_df = pd_df.to_spark()
display(spark_df)
```
This bypasses potential issues with Unity Catalog permissions specific to Excel libraries.

5. Debugging External Location Setup
If issues persist, confirm the external location setup:
- Ensure that storage credentials are correctly configured and bound to the external location.
- Avoid mounting storage accounts directly to DBFS if they are being used as external locations in Unity Catalog.

Additional Notes
1. The ability to read CSV and JSON files successfully suggests that your permissions for those formats are correctly configured but may not extend to Excel files due to specific library requirements or Unity Catalog restrictions.
2. If writing Excel files fails, note that Unity Catalog volumes do not support non-sequential writes for formats like Excel.