You're right; I ran it on a Linux VM.
If you're running this in the Windows terminal (cmd.exe or what have you), I'm inclined to think the problem isn't with the output from Excel::Spreadsheet, but that cmd doesn't display UTF-8 properly.
What if you redirect the output of the script to a .html file, then try loading it in a browser? Make sure the encoding gets detected as UTF-8. If it displays correctly, it's just the terminal, and your data is fine. :)
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