in reply to Regular Expression to replace & in XML

It is easy:
#windows double quotes! perl -e "print $ARGV[0]=~s/&#//r" "<Marks>BALANCE OF AMOUNT RECEIVED F +ROM H&#</Marks>" <Marks>BALANCE OF AMOUNT RECEIVED FROM H</Marks>

L*

There are no rules, there are no thumbs..
Reinvent the wheel, then learn The Wheel; may be one day you reinvent one of THE WHEELS.