I am looking for an XML to Excel Pipeline. I have tried so many of them. even tried to create my own. Is there any sample available that I can start working on?
The best way, if you have the time and the knowhow is to roll your own Excel pipeline Component.
In order to get you started, install this into Visual Studio (there are other versions of it depending on BTS version, this one is for BTS 2013 R2): http://www.quicklearn.com/blog/2014/09/20/biztalk-server-2013-r2-pipeline-component-wizard/
The wizard will write the boilerplate code for you and will leave you to concentrate on the actual conversion. I'd recommend using some library to generate the Excel itself in order to get a valid, native, Excel file as output, for example EPPlus (http://epplus.codeplex.com/).
Once it's created, GAC:ed and put in the Pipeline Components folder, add it to your send pipeline in the "Encode" step.