Because of massive demand from users, Atlassian have dropped the Excel export in favour of the new CSV one.
In theory, you can export to CSV and open that in a spreadsheet (the old Excel export was not really excel, it was xml that said "hey, I'm a spreadsheet" and excel could read it). In practice, the CSV export is not quite ready to replace the old excel export.
You should try the CSV, but if it's not working well enough, you can re-enable the excel functions - find the jira-config.properties file in your JIRA-home directory (you may need to create an empty one) and add jira.export.excel.enabled = true into it, and restart JIRA. Be aware that it will stop working in later releases of JIRA - I've not tested it on 7.3
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