use strict;
use warnings;

while (my $data = <DATA>)
{
	if ($data =~ /\@include/i)
	{
		$data =~ m/\@include\s+('[^']+'|"[^"]+"|.+?(?<!\\))\s/gi;
		my $fname = $1;
		$fname =~ s/\\([rnt'"\\ ])/"qq|\\$1|"/gee;
		$fname =~ s/^"(.*)"$/$1/s or
		$fname =~ s/^'(.*)'$/$1/s;
		print "File name: <$fname>\n";
	}
}

__DATA__
#some "random stuff" @include 	"some file" did you parse that?
#more 'random' stuff @include 'another file' you sure?
#and more random stuff @include yet\ another\ file positive?
#@Include file
#	@include		"\"another one\""	hmmm...
# some stuff