views-data-export-xls-header.tpl.php in Views data export 6
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theme/views-data-export-xls-header.tpl.php
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<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
</head>
<body>
<table>
<?php
print $header_row;
?>
<tbody>