foreach my $line (@$array) {
  for (my $row = 0; $row < (scalar(@$array)+1); $row++) {
    foreach my $element (@$line) {
      for (my $col = 0; $col < scalar(@$line); $col++) {
        $sheet -> Cells(($row+10),($col+1)) -> {Value} = @$element[$col];
      }
    }
  }
}