When specifying "smb" protocol and existing Premium type storageAccount, the pvc provisioning failed with the following "InvalidHeaderValue" message:
  Warning  ProvisioningFailed    10m (x6 over 30m)          file.csi.azure.com_wduan-0728a-az-v9p9q-master-1_99edb94e-0183-4a36-92a6-c9e0e3091c15  (combined from similar events): failed to provision volume with StorageClass "azurefile-csi-test-7-storageaccount": rpc error: code = Internal desc = failed to create file share(pvc-a922c0ec-1e25-4136-a298-ef807a199137) on account(wduanplrs) type() subsID() rg(wduan-0728a-az-v9p9q-rg) location() size(2), error: storage.FileSharesClient#Create: Failure responding to request: StatusCode=400 -- Original Error: autorest/azure: Service returned an error. Status=400 Code="InvalidHeaderValue" Message="The value for one of the HTTP headers is not in the correct format.\nRequestId:aad9f53e-d01a-0011-2528-c1d455000000\nTime:2023-07-28T07:49:41.8009387Z"

4.14.0-0.nightly-2023-07-27-172239

Always

1. Create Azure cluster

2. In Azure portal, manually create one storage account(wduanplrs), type is Premium_LRS. With this storage account, fileshare with "smb" protocol could be created successfully in Azure portal.

3. create storageclass specifying "smb" protocol and this storageAccount cat<<EOF| oc create -f -
---
allowVolumeExpansion: true
apiVersion: storage.k8s.io/v1
kind: StorageClass
metadata:
  name: azurefile-csi-test-7-storageaccount
parameters:
  storageAccount: wduanplrs
  protocol: smb
provisioner: file.csi.azure.com
reclaimPolicy: Delete
volumeBindingMode: Immediate
---
apiVersion: v1
kind: PersistentVolumeClaim
metadata:
  name: mypvc-rwx-ds-7-storageaccount
spec:
  accessModes:
  - ReadWriteMany
  resources:
    requests:
      storage: 2Gi
  storageClassName: "azurefile-csi-test-7-storageaccount"
EOF

4. check the pvc is ProvisioningFailed with "InvalidHeaderValue" as below.
  Warning  ProvisioningFailed    <invalid> (x11 over 35m)   file.csi.azure.com_wduan-0728a-az-v9p9q-master-1_99edb94e-0183-4a36-92a6-c9e0e3091c15  (combined from similar events): failed to provision volume with StorageClass "azurefile-csi-test-7-storageaccount": rpc error: code = Internal desc = failed to create file share(pvc-a922c0ec-1e25-4136-a298-ef807a199137) on account(wduanplrs) type() subsID() rg(wduan-0728a-az-v9p9q-rg) location() size(2), error: storage.FileSharesClient#Create: Failure responding to request: StatusCode=400 -- Original Error: autorest/azure: Service returned an error. Status=400 Code="InvalidHeaderValue" Message="The value for one of the HTTP headers is not in the correct format.\nRequestId:fee27c0d-501a-00aa-6c2a-c135a1000000\nTime:2023-07-28T08:06:07.5185456Z"

5. some log from CSI Driver(csi-provisioner):
I0728 07:21:07.549249       1 connection.go:194] GRPC request: {"capacity_range":{"required_bytes":2147483648},"name":"pvc-a922c0ec-1e25-4136-a298-ef807a199137","parameters":{"csi.storage.k8s.io/pv/name":"pvc-a922c0ec-1e25-4136-a298-ef807a199137","csi.storage.k8s.io/pvc/name":"mypvc-rwx-ds-7-storageaccount","csi.storage.k8s.io/pvc/namespace":"wduan","protocol":"smb","storageAccount":"wduanplrs"},"volume_capabilities":[{"AccessType":{"Mount":{}},"access_mode":{"mode":5}}]}
I0728 07:21:07.557513       1 request.go:1188] Response Body: {"kind":"Event","apiVersion":"v1","metadata":{"name":"mypvc-rwx-ds-7-storageaccount.1775f70c58cf77e9","namespace":"wduan","uid":"014cc32a-f71b-4e9e-9a41-8df33291a4ab","resourceVersion":"145072","creationTimestamp":"2023-07-28T07:21:07Z","managedFields":[{"manager":"csi-provisioner","operation":"Update","apiVersion":"v1","time":"2023-07-28T07:21:07Z","fieldsType":"FieldsV1","fieldsV1":{"f:count":{},"f:firstTimestamp":{},"f:involvedObject":{},"f:lastTimestamp":{},"f:message":{},"f:reason":{},"f:source":{"f:component":{}},"f:type":{}}}]},"involvedObject":{"kind":"PersistentVolumeClaim","namespace":"wduan","name":"mypvc-rwx-ds-7-storageaccount","uid":"a922c0ec-1e25-4136-a298-ef807a199137","apiVersion":"v1","resourceVersion":"144900"},"reason":"Provisioning","message":"External provisioner is provisioning volume for claim \"wduan/mypvc-rwx-ds-7-storageaccount\"","source":{"component":"file.csi.azure.com_wduan-0728a-az-v9p9q-master-1_99edb94e-0183-4a36-92a6-c9e0e3091c15"},"firstTimestamp":"2023-07-28T07:21:07Z","la [truncated 127 chars]
I0728 07:21:08.049149       1 connection.go:201] GRPC error: rpc error: code = Internal desc = failed to create file share(pvc-a922c0ec-1e25-4136-a298-ef807a199137) on account(wduanplrs) type() subsID() rg(wduan-0728a-az-v9p9q-rg) location() size(2), error: storage.FileSharesClient#Create: Failure responding to request: StatusCode=400 -- Original Error: autorest/azure: Service returned an error. Status=400 Code="InvalidHeaderValue" Message="The value for one of the HTTP headers is not in the correct format.\nRequestId:772f29ab-a01a-003c-3824-c15795000000\nTime:2023-07-28T07:21:08.0055923Z"
I0728 07:21:08.049171       1 controller.go:816] CreateVolume failed, supports topology = false, node selected false => may reschedule = false => state = Finished: rpc error: code = Internal desc = failed to create file share(pvc-a922c0ec-1e25-4136-a298-ef807a199137) on account(wduanplrs) type() subsID() rg(wduan-0728a-az-v9p9q-rg) location() size(2), error: storage.FileSharesClient#Create: Failure responding to request: StatusCode=400 -- Original Error: autorest/azure: Service returned an error. Status=400 Code="InvalidHeaderValue" Message="The value for one of the HTTP headers is not in the correct format.\nRequestId:772f29ab-a01a-003c-3824-c15795000000\nTime:2023-07-28T07:21:08.0055923Z" 

The pvc is ProvisioningFailed with "InvalidHeaderValue"

From upstream doc, it is supported and the PVC provisioning should succeed.