Create a brand new flow with a manual trigger.
Make sure you're in the classic flow editor.
Copy the code below.
{"id":"f7fec8fa-8516-4ba3-81ef-de7b24e05cab","brandColor":"#8C3900","connectionReferences":{"shared_office365groups":{"connection":{"id":"/providers/Microsoft.PowerApps/apis/shared_office365groups/connections/637428b819254e3f8b30d9c1053e5342"}},"shared_sharepointonline":{"connection":{"id":"/providers/Microsoft.PowerApps/apis/shared_sharepointonline/connections/0c064ee9258b4ed9b982f1bd1e90fbcc"}},"shared_sharepointonline_1":{"connection":{"id":"/providers/Microsoft.PowerApps/apis/shared_sharepointonline/connections/shared-sharepointonl-f2aa5f43-ba9a-4590-933b-46d5-f44b5ea1"}}},"connectorDisplayName":"Control","icon":"data:image/svg+xml;base64,PHN2ZyB3aWR0aD0iMzIiIGhlaWdodD0iMzIiIHZlcnNpb249IjEuMSIgdmlld0JveD0iMCAwIDMyIDMyIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPg0KIDxwYXRoIGQ9Im0wIDBoMzJ2MzJoLTMyeiIgZmlsbD0iIzhDMzkwMCIvPg0KIDxwYXRoIGQ9Im04IDEwaDE2djEyaC0xNnptMTUgMTF2LTEwaC0xNHYxMHptLTItOHY2aC0xMHYtNnptLTEgNXYtNGgtOHY0eiIgZmlsbD0iI2ZmZiIvPg0KPC9zdmc+DQo=","isTrigger":false,"operationName":"3_level_filtering","operationDefinition":{"type":"Scope","actions":{"Power_BI_Array":{"type":"Compose","inputs":[{"Identifier":1,"Fruit":"Orange"},{"Identifier":2,"Fruit":"Apple"},{"Identifier":3,"Fruit":"Banana"},{"Identifier":4,"Fruit":"Grapes"},{"Identifier":7,"Fruit":"Prunes"}],"runAfter":{},"metadata":{"operationMetadataId":"f287858e-3aea-4718-bb7e-168ab3e4ce07"}},"Select_Power_BI_Identifier":{"type":"Select","inputs":{"from":"@outputs('Power_BI_Array')","select":"@item()?['Identifier']"},"runAfter":{"Power_BI_Array":["Succeeded"]},"metadata":{"operationMetadataId":"fe97f9b9-7df1-4414-9ab5-26d09722f331"}},"Excel_Array":{"type":"Compose","inputs":[{"Identifier":3,"Fruit":"Banana"},{"Identifier":4,"Fruit":"Grapes"},{"Identifier":5,"Fruit":"Mango"},{"Identifier":6,"Fruit":"Plum"}],"runAfter":{"Select_Power_BI_Identifier":["Succeeded"]},"metadata":{"operationMetadataId":"5914bcd9-cddb-4b94-bede-3ea23a2553b6"}},"Select_Excel_Identifier":{"type":"Select","inputs":{"from":"@outputs('Excel_Array')","select":"@item()?['Identifier']"},"runAfter":{"Excel_Array":["Succeeded"]},"metadata":{"operationMetadataId":"e40af892-3986-429c-9704-ffaed6ee6ced"}},"Both_arrays_as_1_array":{"type":"Compose","inputs":"@sort(union(outputs('Power_BI_Array'), outputs('Excel_Array')), 'Identifier')","runAfter":{"Select_Excel_Identifier":["Succeeded"]},"metadata":{"operationMetadataId":"c715cc6f-1a33-4b05-acdb-d3a894a0f1b0"}},"All_Identifiers":{"type":"Compose","inputs":"@union(body('Select_Power_BI_Identifier'), body('Select_Excel_Identifier'))","runAfter":{"Both_arrays_as_1_array":["Succeeded"]},"metadata":{"operationMetadataId":"891aa257-965f-421b-b94e-f516e914f187"}},"Identifiers_in_both":{"type":"Query","inputs":{"from":"@outputs('All_Identifiers')","where":"@and(contains(body('Select_Power_BI_Identifier'), item()), contains(body('Select_Excel_Identifier'), item()))"},"runAfter":{"All_Identifiers":["Succeeded"]},"metadata":{"operationMetadataId":"d8fba5b0-9099-43a5-9529-3b9856afdda3"}},"In_Both_-_Full_array":{"type":"Query","inputs":{"from":"@outputs('Both_arrays_as_1_array')","where":"@contains(body('Identifiers_in_both'), item()?['Identifier'])"},"runAfter":{"Identifiers_in_both":["Succeeded"]},"metadata":{"operationMetadataId":"8084051f-6028-4002-8d20-48585d7d5026"}},"In_Power_BI_and_not_in_Excel":{"type":"Query","inputs":{"from":"@body('Select_Power_BI_Identifier')","where":"@not(contains(body('Select_Excel_Identifier'), item()))"},"runAfter":{"In_Both_-_Full_array":["Succeeded"]},"metadata":{"operationMetadataId":"22b94903-c496-4179-93bf-62750cd0aa22"}},"In_Power_BI_and_not_in_Excel_-_Full_array":{"type":"Query","inputs":{"from":"@outputs('Both_arrays_as_1_array')","where":"@contains(body('In_Power_BI_and_not_in_Excel'), item()?['Identifier'])"},"runAfter":{"In_Power_BI_and_not_in_Excel":["Succeeded"]},"metadata":{"operationMetadataId":"bb0fbece-4d02-4000-8480-01419fc9a4d5"}},"In_Excel_and_not_in_Power_BI":{"type":"Query","inputs":{"from":"@body('Select_Excel_Identifier')","where":"@not(contains(body('Select_Power_BI_Identifier'), item()))"},"runAfter":{"In_Power_BI_and_not_in_Excel_-_Full_array":["Succeeded"]},"metadata":{"operationMetadataId":"d74b9610-5326-4c2e-ac0d-70d94f0f02bc"}},"In_Excel_and_not_in_Power_BI_-_Full_array":{"type":"Query","inputs":{"from":"@outputs('Both_arrays_as_1_array')","where":"@contains(body('In_Excel_and_not_in_Power_BI'), item()?['Identifier'])"},"runAfter":{"In_Excel_and_not_in_Power_BI":["Succeeded"]},"metadata":{"operationMetadataId":"e659ed34-d6ca-4922-9090-3358ffd862d0"}}},"runAfter":{},"metadata":{"operationMetadataId":"14cfc357-cac9-4d57-8137-c8ea6185660c"}}}
Click on the plus sign to "Add a new step"
Then switch to the My Clipboard tab.

Paste the code you just copied into that screen and it should give you a scope for you to select to pull into your flow.
That is a working demo doing exactly what you wanted.
So long as the "Identifier" column is the same and stores the same data type in your Excel and Power BI sources, this is the solution.