#!/usr/bin/perl -l

# http://perlmonks.org/?node_id=1198481

use strict;
use warnings;

my %DetailSheet =    (
    'ColumnName' => {
        'ID' => {
            'PositionAdjustment' => 0,
            'RecordName' => 'Identification',
            'RecordNumber' => 0,
            'RecordValue' => '',
            'XlsName' => 'Reference',
            'XlsColumn' => 1,
            'XlsFormat' => '',
            'XlsWidth' => 15,
            'XlsLock' => 1,
            'GuiName' => 'Number',
            'GuiNumber' => 2,
            'GuiValue' => '',
            'Switch' => [
                ['O','0'],
                ['l','1']
                ]
            },
        'DESCRIPTION' => {
            'PositionAdjustment' => 0,
            'RecordName' => 'Description',
            'RecordNumber' => 1,
            'RecordValue' => '',
            'XlsName' => 'Description',
            'XlsColumn' => 2,
            'XlsFormat' => '',
            'XlsWidth' => 15,
            'XlsLock' => 1,
            'GuiName' => 'Description',
            'GuiNumber' => 3,
            'GuiValue' => '',
            'Switch' => [
                [' AND ', ' & '],
                [' WITH ', ' W/ ']
                ]
            }
        }
    );

print grep { $DetailSheet{ColumnName}{$_}{XlsColumn} == 2 }
  keys %{ $DetailSheet{ColumnName} };
[download]

Outputs:

DESCRIPTION
[download]