Hi Sri Ram,
If I understood correctly you wish to have all the cells with same year to be merged in excel while exporting.
For this you can see the difference between the outputs when you click Send to Excel Icon and the Export when you right Click Copy To Clipboard -> Full Table -> Paste. The Second method gives you export the way you wish to Export the data.
To achieve this please check for examples with Obj.PasteSpecial that will give you the desired output.