my @columnEvidence;

    foreach my $e (@{$xmlData->{columnEvidence}})
    {
        push @columnEvidence, $e;
    }

    ...

    $worksheet[$counterWorkSheet]->data_validation('E'.$counterRow,
    {
        validate => 'list',
        value    => [ @columnEvidence ],
    });

    # Or:
        value    => \@columnEvidence,