Function descifrar(DataValue As Variant) As Variant
 
        Dim x As Long
        Dim Temp As String
        Dim HexByte As String
 
        For x = 1 To Len(DataValue) Step 2
 
            HexByte = Mid(DataValue, x, 2)
            Temp = Temp & Chr(ConvToInt(HexByte))
 
        Next x
        ' retorno
        descifrar = Temp
 
End Function

Saludos y espero que puedan ayudarme 

Function descifrar(DataValue As Variant) As Variant
Dim x As Long
Dim Temp As String
Dim HexByte As String
 
For x = 1 To Len(DataValue) Step 2
    HexByte = Mid(DataValue, x, 2)
    'Temp = Temp & Chr(ConvToInt(HexByte))
    Temp = Temp & Chr(cInt("&H" + HexByte))
Next x
descifrar = Temp
End Function