use Encode;

$in = "\\'8d\\'4c\\'8d\\'90\\'8c\\'66\\'8d\\'da";
my $string = join( "", ( $in =~ /\\'([0-9a-f]{2})/g )); 
my $out = decode("cp932", pack( "H*", $string));

print "$in --> $string --> $out\n"; # assumes STDOUT is set for utf8 output