@GN0001
By default SAS writes missing numerical values as a dot. Normally when exporting data to an Excel you want the cell just to be empty.
If you use statement options missing=' '; prior to the step writing to the Excel as already proposed by @djh then you'll get these empty cells in Excel.
A SQL case statement allows you to set a value based on a condition. This would only be useful to you if you would want to change the value for a specific column like changing missing values to 9999.