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The purpose of the offline viewer is to allow licensed Crystal Enterprise users to access a report instance (generated by Crystal Enterprise) without having to access the database. An example of its use: A report instances is scheduled to an SMTP mailbox via CE in Crystal Reports format. The receiving party can then view the report instance without having to log into CE.
The offline viewer will allow you to filter and sort the existing data from the report, but will not let you refresh the data. For this, you need Crystal Reports, Crystal Enterprise or some third-party viewer/scheduler.
The offline viewer comes with Crystal Enterprise. It is downloadable by licensed users from the launchpad (User Launchpad in CE10). It's similar in functionality to the Info Viewer that came with Seagate Info.