RE: Data import from excel
This issue usually occurs when we have a lookup field in import file and the target entity of that lookup has multiple records with same name. Below is the repro to explain this scenario better.
Below is the import file which has lookup fields "Potential Customer" and "Account".

After importing above data, system throws below errors in Transform phase since the both lookups target to entity "Account" and this error means that the account entity has multiple records with the same name "Test". (Column Heading and Column Value fields would let you know the affected lookup and duplicated record name)

In UI, for the same field when you enter "Test" and search, all the accounts with name "Test" would be shown for you to select and proceed further, but in the data import scenario when the system gets more than 1 result for a particular record it will not be able to conclude which is the right record to be used and throws an exception.

To fix this, you can follow any of the below approaches.
- Make sure lookup's target entity does not have multiple records with same name, if its possible rename the duplicate ones.
- If lookup's target entity needs to have multiple records with same name then we have to find an unique field from the target entity and modify the import file so that we can use the unique field's data, and during the data import we can change the lookup mapping so that the unique field is considered. Below are the steps.
a. In my scenario I have Account Number field which is unique in Account which is targer entity of the lookup, I can now use this field in the lookup mapping during the import.

b. Modify the import file so that the lookup fields would have the unique column's value. (Account Number)

c. Now during the import we can configure the mapping for the lookup field so that it uses the unique field as well. Follow step 1, 2 and 3 from below image.

d. Complete the import and now the data should be imported.
Please let me know you have any queries on this. :)
Thanks,
Neeraj Pawar