or download this
my $source_cell = $source_sheet->{Cells}[$row_index][$col_index];
if ($source_cell)
...
#$writer->startTag("PosMntReq", "ReqID" => "18AEXR" ,"TxnTyp" => "
+1","BizDt"=>"2003-12-04","SetSesID" => "EOD", "TxnTm" => "2003-09-10T
+00:00:00");
#$storage_book->{$source_sheet->{Name}}->{$row_index}->{$col_index
+} = $source_cell->Value;
} # end of source_cell check