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#!/usr/bin/perl
...
 open my $fh, "<", "a.csv" or die "a.csv: $!";
 while (my $row = $csv->getline ($fh)) {
  # do something with @$row

 open my $fh_xlsx, ">", "write_to.XLSX" or die "write_to.XLSX: $!";
...
 close $fh or die "a.csv: $!";
 close $fh_xlsx or die "write_to.XLSX: $!";