use Win32::OLE;

#Win32::OLE->Option(CP => $Win32::OLE::CP_UTF8);

sub hex_dump_cell {
  my ($sheet, $row, $col) = @_;
  print unpack('H*', $sheet->Cells($row, $col)->{'Value'});
  print "\n";
}

{
    my $Excel = Win32::OLE->GetActiveObject('Excel.Application')
            || Win32::OLE->new('Excel.Application', 'Quit');

    my $Book = $Excel->Workbooks->Open($file);
    my $WorkSheet = $Book->Worksheets($sheet);

    # 
    # Text: بېيجىڭ
    # Output: 3f3f3f3f3f3f [ FAIL! ]
    hex_dump_cell($WorkSheet, 1, 1);

    # Text: 北京
    # Output: b1b1bea9 [ MBCS/CP936/GBK ]
    hex_dump_cell($WorkSheet, 1, 2);

    # Text: Beijing
    # Output: 4265696a696e67 [ ASCII ]
    hex_dump_cell($WorkSheet, 1, 3);
}