use Text::CSV;

use strict;
use warnings;

my $inputstring = qq{field1\tfield2\t\"field3\t\t\"\tfield4\n};

my $csv = Text::CSV->new({eol => "\n", sep_char => "\t", binary => 1});

$csv->parse($inputstring)
	or die "csv error: " . $csv->error_input();
my @columns = $csv->fields();

s/\t//g for (@columns);

$csv->combine(@columns)
	or die "csv error: " . $csv->error_input();
my $string = $csv->string();

print $string;