If you are looking to get the Sites lists items, you can use this
GET https://graph.microsoft.com/v1.0/sites/<siteid>/lists/<listid>/items?$expand=fields Graph API endpoint or
GET https://graph.microsoft.com/v1.0/sites/<siteid>/lists/<listid>/items/{item-id} for specific item or
GET https://graph.microsoft.com/v1.0/sites/<siteid>/lists/<listid>/items/{item-id}/driveItem to download.
For Sites drive items, you can follow the below steps
- Get Sites Drive Children
GET https://graph.microsoft.com/v1.0/sites/{site-id}/drive/root/children
In response you will get item id - Use the item id from the above response in below Graph API as {item-id}
GET https://graph.microsoft.com/v1.0/sites/{site-id}/drive/items/{item-id}
This will give you download URL you can use it to download it or to get raw Content use
GET https://graph.microsoft.com/v1.0/sites/{site-id}/drive/items/{item-id}/content
For Excel file use the below Graph API endpoint:
GET https://graph.microsoft.com/v1.0/me/drive/items/{id}/workbook/worksheets/{id|name}/range(address='A1:B2')
The error item not found can be because the file location is different. As you have mentioned you are getting access denied, could you please check your azure app if you have consented respective permission. Graph Explorer permission are Enterprise Application permission and Postman App is related to Azure App permissions.
Reference's
Hope this helps.
If the answer is helpful, please click Accept Answer and kindly upvote. If you have any further questions about this answer, please click Comment.