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  1. or download this
    package My::Excel::FmtUTF8;
    
    ...
    
           return $decoded;
    }
    
  2. or download this
    my $parser = Spreadsheet::ParseExcel->new();
    my $data = $parser->Parse(
           $excel_file_name,
           My::Excel::FmtUTF8->new()
    );