my $formatter = My::Excel::FmtUTF8->new();
   my $parser = Spreadsheet::ParseExcel->new();
   my $excel = $parser->Parse($file, $formatter);
   my $sheet = $excel->{Worksheet}->[0];
...
   my $cell = $sheet->{Cells}[$row][$col];
   my $cellVal = $cell->{Val};