On a recent customer project I came across an interesting scenario when trying to export a report to Excel. The report in question contained Action Links (invoking a Browser Script) and when exported, the Action Link text and associated hyperlink appeared as an extra row beneath each data cell.
After checking with Oracle Support it seems this is expected behaviour (!) and not a bug (although why anyone would want this is a mystery to me). See 1450819.1 for more detail.
If you plan on using this then be sure to URL encode the path and filename correctly.
Hopefully this will help someone arriving here via a search engine.