For example,

Template:

  <table>
    %% foreach my $row (@rows) {
      <tr>
        %% foreach my $cell (@$row) {
          <td><% $cell %></td>
        %% }
      </tr>
    %% }
  </table>

CGI:

  print "<table>\n";
  foreach my $row (@rows) {
    print "\t\t<tr>\n";
    foreach my $cell (@$row) {
      print "\t\t\t<td>$cell</td>";
    }
    print "\t\t</tr>\n";
  }
  print "</table>\n";