Hello @Hari,
Thank you for contacting Microsoft Support.
I have tried the same Graph API call in my tenant and able to fetch the details in the response using Graph Explorer.
Please ensure that you are using correct permissions provided in the documentation.
As you mentioned the issue only occurs for limited users, can you check whether the users drive consists of any '.xlsx' files. If no items are found, the API will return an empty collection.
If there are '.xlsx' files in drive and still you are getting empty response, I would recommend you raise a support case with Microsoft Graph, a Support Engineer will be able to look into this issue and assist you better. You can raise support ticket from New support request - Microsoft Entra admin center or https://admin.microsoft.com/#/support/requests.
Hope this helps.
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