If you see an error message stating that file is locked by the wrong user in excel, that's because there may be a corrupted Excel temporary file called the "owner file". 


Please perform the following to solve this issue:

(Make sure that your view settings allow for hidden files and folders.)


Close the Document in question.

Open the folder where the Document is located.

Look for a hidden temporary file that looks like ~$filename.xlsx. It will start with a ~$ and otherwise reflect the filename in question.


ref: https://social.technet.microsoft.com/Forums/ie/en-US/2586a8cb-3452-422e-bf16-f6782beb0423/excel-reporting-wrong-user-editing-it-under-file-locking?forum=excel