Hi @Luizg_mg
Where are the recipients located, on-premise or online?
Does it happen with other file types?
You may check if the issue is caused by Exchange Online Malware Filters. Go to Exchange Online Admin Center > Protection > Malware Filter, and check the policies there. Under their settings, check Common Attachment Types Filter list to see if the corresponding extension (which is .xlsx in this case as you mentioned) is listed there. If so, which I highly suspect it is, remove that file type from that list to prevent it from being blocked.
The Common Attachment Types Filter
If the message is sent to on-premise users, consider using Pipeline tracing to check what changed the message
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