Orphan Excel Importer

Part of Jira story: https://osraav.atlassian.net/browse/OSRA-70

Task: https://osraav.atlassian.net/browse/OSRA-163

- Using roo gem to parse Excel files
- Using rails_config gem to read yaml configuration settings for the importer
I would like to see separate tests for each validation: missing mandatory field; invalid `col_type`; invalid options