my $excel = Spreadsheet::ParseExcel::Workbook->Parse($file);
  foreach my $sheet (@{$excel->{Worksheet}}) {
    ...
    $link = $sheet->{Cells}[$row][$colWithLink]->{Val};
    print $link."\n";
    $linkToSheet = $sheet->{Cells}[$row][$colWithLink]->{WHATTOPUTHERE};
# or
    $linkToSheet = getLink($sheet->{Cells}[$row][$colWithLink]);
# or
#    ...
  }