What kind of file format is this, tab separated with ="" around fields and a header

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I have a file of unknown type, and I need to either use some existing C# library to parse it, or write my own.

The file opens in excel but gives a "The file format and extension of filename.xxx don't match." warning.

It looks similar to a tab separated file, but has ="" around each field

Screenshot of the file showing all symbols

="Output Date"  ="2019/08/22 10:06:14"
="Search Condition" ="Latest"
="Description"  ="123ABC"
="Description Code" =""

="Donotuse" ="Description Code" ="Col1" ="Col2"
="" ="A-Description-Here"   ="A description here"   ="AA"
="" ="Some-text"    ="Some text"    ="BB"
="" ="Some-text"    ="Some text"    ="AB"

I want to know what file format this is, and if there is any existing way of parsing it without having to write entirely new code for it.

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