Hi nabilabolo,
Check this example. Now please take its reference and correct your code.
Database
For this example I have used of Northwind database that you can download using the link given below.
Download Northwind Database
Controller
public class HomeController : Controller
{
    // GET: Home
    public ActionResult Index()
    {
        NorthwindEntities entities = new NorthwindEntities();
        return View(from customer in entities.Customers.Take(10)
                    select customer);
    }
    [HttpPost]
    public FileResult Export()
    {
        NorthwindEntities entities = new NorthwindEntities();
        var sbHtml = new System.Text.StringBuilder();
        sbHtml.Append("<table><tr><td colspan='7' style='text-align: center; font-size:26px'><b>MONTHLY REPORT</b></td></tr></table><br/>");
        sbHtml.Append("<table><tr><td colspan='7'><b>OVERALL SUMMARY</b></td></tr></table><br/><br/>");
        sbHtml.Append("<table border='1'");
        sbHtml.Append("<tr>");
        sbHtml.Append("<td>CustomerId</td>");
        sbHtml.Append("<td style='text-align:center'>Name</td>");
        sbHtml.Append("<td style='text-align:center'>City</td>");
        sbHtml.Append("<td style='text-align:center'>Country</td>");
        sbHtml.Append("</tr>");
        var customers = from customer in entities.Customers.Take(10)
                        select customer;
        foreach (var customer in customers)
        {
            sbHtml.Append("<tr>");
            sbHtml.Append("<td>" + customer.CustomerID + "</td>");
            sbHtml.Append("<td>" + customer.ContactName + "</td>");
            sbHtml.Append("<td>" + customer.City + "</td>");
            sbHtml.Append("<td>" + customer.Country + "</td>");
            sbHtml.Append("</tr>");
        }
        sbHtml.Append("</table>");
        byte[] fileContents = System.Text.Encoding.Default.GetBytes(sbHtml.ToString());
        return File(fileContents, "application/vnd.ms-excel", "Grid.xls");
    }
}
View
@model IEnumerable<Export_Excel_MVC.Customer>
@{
    Layout = null;
}
<!DOCTYPE html>
<html>
<head>
    <meta name="viewport" content="width=device-width" />
    <title>Index</title>
</head>
<body>
    <h4>Customers</h4>
    <hr />
    <table cellpadding="0" cellspacing="0">
        <tr>
            <th>CustomerID</th>
            <th>ContactName</th>
            <th>City</th>
            <th>Country</th>
        </tr>
        @foreach (Customer customer in Model)
        {
            <tr>
                <td>@customer.CustomerID</td>
                <td>@customer.ContactName</td>
                <td>@customer.City</td>
                <td>@customer.Country</td>
            </tr>
        }
    </table>
    <br />
    <br />
    @using (Html.BeginForm("Export", "Home", FormMethod.Post))
    {
        <input type="submit" value="Export" />
    }
</body>
</html>
Screenshot
