You can use TransmitFile or WriteFile if the file is in your website folder.
string fileName = string.Format("Report_{0}.xlsx", reportId);
Response.ContentType = "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet";
Response.AddHeader("Content-Disposition",
string.Format("attachment; filename={0}", fileName));
Response.TransmitFile(fileName);
Response.End();
Stream
If your data is already in Memory, you want this method which writes the response in chunks.
Stream stm1 = GenerateReport(Id);
Int16 bufferSize = 1024;
byte[] buffer = new byte[bufferSize + 1];
Response.ContentType = "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet";
Response.AddHeader("Content-Disposition",
string.Format("attachment; filename=\"Report_{0}.xlsx\";", reportId));
Response.BufferOutput = false;
int count = stm1.Read(buffer, 0, bufferSize);
while (count > 0)
{
Response.OutputStream.Write(buffer, 0, count);
count = stm1.Read(buffer, 0, bufferSize);
}