Thank you for the info - I'm not sure I'm getting it, so will have to ask some dumb questions. When you copy the circuit breaker block 9 times, that means you'll have 10 insertions of that block, and yes, each insertion (Block Reference) has to have its own handle (and id) value. Likewise, any Attribute Definitions in the Block will be turned into Attribute Instances for each Block Reference, and those Attribute Instances will each have unique handles.
I assume you're using the AttOut and AttIn commands to get the Attributes into Excel and then back to AutoCAD. But when you say the Blocks all have the same Attributes, do you mean that the Attribute text is the same for each insertion of the block? If so, then it's not really using the power of Attributes, which is to allow different text to be assigned to each block insertion. You might be better off just making the text a simple Text entity in the Block Definition, and then using the Block Editor to modify that text when you want to.
But if you do want to use Attributes and Excel to do this, then I think you do have to have 10 rows in the spreadsheet, for your 10 insertions of the block, and you'll have to update all 10 rows if you want all the Attributes to change. Is that not practical for some reason? I'm not an expert on Excel but I know it's pretty powerful as far as updating multiple rows and columns at once.
I'm no doubt not understanding the workflow properly, so can you provide more details about the commands, APIs and data involved? Are you using a custom ARX app?