## please assume that extracting the page content and 
## writing to the excel is already done before this 
## following code :

$workbook->close;
open(FILE, "<$filename") || die "Unable to download file \n";
my @fileholder;

@fileholder = <FILE>; close (FILE);


unlink $filename;
print "Content-Type:application/x-download\n";
print "Content Disposition:attachment;filename=report.xls\n\n";
print @fileholder;