use Spreadsheet::ParseExcel::Utility qw(ExcelLocaltime);

...

my $inTime = $sheet->{Cells}[$row][0]->{Val};
print"Intime=> $inTime\n";

my ($iSec, $iMin, $iHour, $iDay, $iMon, $iYear, $iwDay, $iMSec) = ExcelLocaltime($inTime);
$iYear += 1900;
$iMon  +=1;
print "Date is [$iYear:$iMon:$iDay $iHour:$iMin:$iSec]\n";