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CONCATENATE concatenates strings of its arguments, if an argument is a cell reference then that is dereferenced and the result concatenated, here D3 is "3" so at the end you get the string "=A3".

You're probably looking for INDIRECT instead, if you want to display the value of the content of A3 in this example. So =INDIRECT("A"&D3) which is the same as =INDIRECT(CONCATENATE("A",D3))