my $xs1 = XML::Simple->new(NoAttr=>1,KeepRoot=>1,NormaliseSpace=>1 );
my $xml_data = $xs1->parse_file($xml_path);
#print Dumper($xml_data);

##</code><code>##

<BILLING>
 <ACCOUNT></ACCOUNT>
 <RTN></RTN>
</BILLING>

##</code><code>##

<BILLING>
 <name>ACCOUNT</name>
 <name>RTN</name>
</BILLING>