walletservice/app/Exports/RefundAmountExport.php

<?php

namespace App\Exports;

use Maatwebsite\Excel\Concerns\FromArray;
use Maatwebsite\Excel\Concerns\ShouldAutoSize;
use Maatwebsite\Excel\Concerns\WithColumnFormatting;
use PhpOffice\PhpSpreadsheet\Style\NumberFormat;

class RefundAmountExport implements FromArray, WithColumnFormatting, ShouldAutoSize
{
    protected $data;

    public function __construct(array $data)
    {
        $this->data = $data;
    }

    public function array(): array
    {
        return $this->data;
    }

    public function columnFormats(): array
    {
        return [
            'C' => NumberFormat::FORMAT_TEXT,
        ];
    }
}