This is my config. I still have the issue on 4.0.3 version of RQM and new version of import Utility

// This is a configuration file created specifically for loading Test Cases from Excel for NBN
// This configuration file creates a test case with each remote test script and links them.
// The linking is accomplished by self referential data

// Sheet name in spredsheet
testscript.XLSWorksheetID="Test Cases Automated"

// Start looking for scripts after line 2
remotescript.XLSStartRow=2

// VERY IMPORTANT: Allows update of artifacts (Test Case or Test Script) if they already exists.
// If not set you could overwrite a completely different test with new data or create duplicate
// data. If you don't assign an artifactID the system automatically assign one based on the xls
// file name and sheet name. The artifactID is not viewable from the UI.
// Example 1. If you add 3 test cases using a excel file named ABC.xls and import it into RQM
// then use the same excel file named ABC.xls and add another 2 tests and import it into RQM
// you will overwrite the first 2 test in first import with the 2 new tests.
// Example 2. If you add 3 test case using a excel file named ABC.xls and import it into RQM then
// use another excel file named DEF.xls and add the same 3 tests and import them you will create
// a total of 6 tests, 3 which are duplicates .
// Use the Test Name as the artifact as there should never be 2 tests cases or script with the same name.
remotescript.XLSArtifactID=V

// Where to find remote script details in spreadsheet
remotescript.dc:title=V
remotescript.owner=W
remotescript.state=X
remotescript.dc:description=Y
remotescript.type="RQM-KEY-CMD-APTR-TYPE-NAME"
remotescript.command=Z
remotescript.arguments=AA

// True as we want to use test resources that are local to a test machine
remotescript.manageadapter="true"

// a new script starts when we encounter an empty row
remotescript.XLSDelimeter=\n

// Create 1-1 link between testscript and testcase
testcase.TestID=remotescript.XLSArtifactID

// by refering to the testscript's field instead of the column that data comes from
// the tool will also create links to each of the test scripts.
testcase.XLSStartRow=2
testcase.XLSDelimeter=\n
testcase.dc:title=A
testcase.weight=M
testcase.dc:description=P
testcase.dc:creator=T
testcase.alm:state=U

// Categories are defined in a special way
testcase.category term="AAA".value=B
testcase.category term="BBB".value=C
testcase.category term="CCC".value=D
testcase.category term="DDD".value=E
testcase.category term="EEEE".value=F
testcase.category term="Technology".value=G
testcase.category term="Test Case Origin".value=H
testcase.category term="Test Phase".value=I
testcase.category term="Test Type".value=J
testcase.category term="Test Window".value=K
testcase.category term="Work Package".value=L

// Test Case Pre-conditions and Post-Conditions, Expected Results and Test Case Design
testcase.Section("myns:com.ibm.rqm.planning.editor.section.testCaseDesign","RQM-KEY-TC-DESIGN-TITLE")=Q
testcase.Section("myns:com.ibm.rqm.planning.editor.section.testCasePreCondition","RQM-KEY-TC-PRE-COND-TITLE")=R
testcase.Section("myns:com.ibm.rqm.planning.editor.section.testCasePostCondition","RQM-KEY-TC-POST-COND-TITLE")=S
testcase.Section("Requirement_Ref","Requirements Reference")=N

Solution found. Not sure which on these three lines in the configuration file that fixed it but I made these changes and now the problem has gone

remotescript.type="RQM-KEY-CMD-APTR-TYPE-NAME" (Changed to remotescript.type="com.ibm.rqm.adapter.commandline")
remotescript.command=Z (Changed to remotescript.rs:command=Z) 
remotescript.arguments=AA (Changed to remotescript.rs:arguments=AA)