#!/usr/bin/perl
use strict;
use warnings;
use Spreadsheet::BasicRead;
use Excel::Writer::XLSX;
local $" = "'\n'";		
open( STDERR, ">&STDOUT" );
#covert to csv 
my $xlsx_WSD = ( "C:\\Temp\\testing_file.xlsx"),, 1;
my @csvtemp;

		if ( -e $xlsx_WSD ) {
my $ss   = new Spreadsheet::BasicRead($xlsx_WSD) or die;
    my $col = '';
    my $row  = 0;
    while ( my $data = $ss->getNextRow() ) {
        $row++;
        $col= join( "\t", @$data );
			push @csvtemp,  $col . "\n" if ( $col ne "" );
    }
}	
		else {
			print "    C:\\Temp\\testing_file.xlsx file EXISTS ...!!\n";
			print "    please investigate and use the restore option if required !..\n";
    exit;
}
;
my @arraynew;
my %seen;
our $Header_row = shift (@csvtemp);  
  foreach (@csvtemp){
chomp;
     $_ =~ s/,//g;										
	 $_ =~ s/\t/,/g;									

		#	print $_ . "\n" if !$seen{$_}++ ;
			push @arraynew, $_ . "\n" if !$seen{$_}++ ;    #remove any dupes

}


#covert back to  xlsx 
my $workbook  = Excel::Writer::XLSX->new("C:\\Temp\\testing_filet.xlsx");
my $worksheet = $workbook->add_worksheet();

my ( $x, $y ) = ( 0, 0 );
	while (<@arraynew>) {




my @list = split /,/;
		foreach my $c (@list) {
						$worksheet->write( $x, $y++, $c );
    }
						$x++;
						$y = 0;
}



__DATA__

Animal	keeper	M/F	Years	START DATE	FRH	FSM
GIRAFFE	JAMES LE	M	5	10/12/2007		Y
HIPPO	JACKIE LEAN	F	6	11/12/2007		Y
ZEBRA	JAMES LEHERN	M	7	12/12/2007		Y
GIRAFFE	AMIE CAHORT	M	5	13/12/2012		Y
GIRAFFE	MICKY JAMES	M	5	14/06/2007		Y
MEERKAT	JOHN JONES	M	9	15/12/2007	v	v
LEOPPARD	JIM LEE	M	8	16/12/2002		


unexpected result 

GIRAFFE	JAMES				
LE	M	5	10/12/2007		Y
"
HIPPO"	JACKIE				
LEAN	F	6	11/12/2007		Y
"
ZEBRA"	JAMES				
LEHERN	M	7	12/12/2007		Y
"
GIRAFFE"	AMIE				
CAHORT	M	5	13/12/2012		Y
"
GIRAFFE"	MICKY				
JAMES	M	5	14/06/2007		Y
"
MEERKAT"	JOHN				
JONES	M	9	15/12/2007	v	v
"
LEOPPARD"	JIM				
LEE	M	8	16/12/2002