RE: Limitation of 65000 rows trasfer from NAV 2013 to MS Excel

Code written as below

IF ExcelVersion = '' THEN

 IF NOT ISCLEAR(xlApp) THEN

   ExcelVersion := COPYSTR(xlApp.Version,1,MAXSTRLEN(ExcelVersion));

IF (ExcelVersion < '12.0') AND (NoOfRows > 65000) THEN

 ERROR(Text032,65000,AnalysisView.FIELDCAPTION("Date Compression"),AnalysisView.TABLECAPTION);

I need to understand why such code is there if both are MS product and MS Excel 2007 support more than 10L rows. Is there any limitation isn NAV 2013 and what excatly done in NAV 2013 R/2 to resolve such issue.

Is any separate patch available to resolve this?

Thanks in advance..