BUG: fix read_excel error for header=None and index_col as list #31783
- [x] closes #31783
- [x] tests added / passed
- [x] passes `black pandas`
- [x] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [x] whatsnew entry

/azp run <samp>
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</samp> Thanks for the review guys. Should be fine now @jreback  thanks @rjfs 