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Default Reducing Formula functions

I have a workbook that is of 30 MB file size as there are millions of
cells that consists of heavy functioned formulas. This workbook
depends on another workbook (Book 3) and it takes lots of time to
open. My objective to reduce these formulas to one or two lines using
less amount of functions. Here are the formulas: -

=SUM(IF('[Book3.xls]Customer Returns (External)'!$A$3:$A$1200=$C$2,
IF('[Book3.xls]Customer Returns (External)'!$C$3:$C$1200=C$3,
IF('[Book3.xls]Customer Returns (External)'!$D$3:$D$1200=$A6,
IF(ISBLANK('[Book3.xls]Customer Returns (External)'!$J$3:$J$1200),
IF(ISBLANK('[Book3.xls]Customer Returns (External)'!$I$3:$I$1200),
'[Book3.xls]Customer Returns (External)'!$H$3:$H$1200,
'[Book3.xls]Customer Returns (External)'!$I$3:$I$1200),
'[Book3.xls]Customer Returns (External)'!$J$3:$J$1200)))))

Does anyone have a better formula for this? Thanks

Swamy

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