Hello Ahilan,
Thank you for reaching out on the Microsoft Q&A forum.
This error usually happens when the user doesn’t have direct Build access to the semantic model (dataset), even if they’re a Viewer in the workspace.
Please go to Power BI Service -Dataset - More options (...) - Manage Permissions and explicitly grant the user Build permission. That should fix the access issue in Excel.
If you are still facing any issue, please let us know in the comments and where you are encountering this error along with the screenshot for reference. We are glad to help you.
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Thank you.