https://bugs.documentfoundation.org/show_bug.cgi?id=137805
Bug 137805 depends on bug 132519, which changed state.

Bug 132519 Summary: CELL("ADDRESS";...) to other sheet from Workbook imported 
from Excel may let INDIRECT() fail with #REF! if string reference setting 
forces different syntax than current formula syntax (comment 9).
https://bugs.documentfoundation.org/show_bug.cgi?id=132519

           What    |Removed                     |Added
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             Status|ASSIGNED                    |RESOLVED
         Resolution|---                         |FIXED

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