sheet level access not working

[pk]

hello team,

am providing sheet level access and plant level access to users, plant level access is working but sheet level access is not working. 
used below code:

SECTION Access;
Access:
LOAD Upper (ACCESS) as ACCESS,
Upper (NTNAME) as NTNAME,
Upper (PLANTCODE) as PLANTCODE,
Upper (USER) as USER
FROM
[..\SectionAccess.xlsx]

SECTION Application;

Sheet:
LOAD Upper (USER) as USER,
SH14,
SH11,
SH13,
SH12,
SH15,
SH16,
SH17,
SH18,
SH19,
SH20,
SH21,
SH22,
SH23,
SH34,
SH41
FROM
[...\SectionAccess.xlsx]

excel file data is like -

and used condition in sheet -

=USER = Only({<SH11={1}>} USER)

all sheets are visible to all users, did not understand that why this is happening? please help!