First of all if you are creating/downloading any file, don't use direct C: drive path it would always give you Access denied after hosting in IIS.
So the better option is use :
string FilePath = Environment.GetFolderPath(Environment.SpecialFolder.ApplicationData);
Path on drive would be like "C:\Users\user_name\AppData\Roaming".
You can create you folder in this path and access as per you projects name.
Store/Download/Manipulate your File(Excel file) in this location which is user specific.