Hi:
How are you creating your output? Using ODS HTML, ODS MSOFFICE2K, or ODS TAGSETS.EXCELXP?
This previous forum posting has some code that illustrates the use of VJUST with ODS TAGSETS.EXCELXP.
https://communities.sas.com/message/120449#120449
When I run the code below, VJUST=T works for me to align at the top of the cell.
cynthia
ods tagsets.excelxp file='c:\temp\vjust_t.xml'
style=sasweb;
proc report data=sashelp.class nowd spanrows split='/'
style(header)={vjust=t};
column age name sex height;
define name / 'Long/label/for/Name';
define age / order style(column)={vjust=t just=c};
define height / display
style(column)={just=c cellwidth=1in};
run;
ods _all_ close;