I'm not sure what on earth you're doing in your code, you have 2 loops using $_ and you pull a magic $fileTowValue out of thin air.

Here is something that works:

my @file1 = qw(22-28 36 44-49 234 77 26);
my @file2 = qw(23 11 21 44 233 26);

my %wanted = ();

foreach my $num (@file1) {
    if ($num =~ /^(\d+)-(\d+)$/) {
        $wanted{$_}++ for $1 .. $2;
    } else {
        $wanted{$num}++;
    }        
}

foreach (@file2) {
    print $_, "\n" if $wanted{$_};
}

__END__
Output:
23
44
26
[download]

gav^