You could use CGI::Application::Plugin::Stream : 
use CGI::Application::Plugin::Stream (qw/stream_file/);

sub show_excel{
    if ( $self->stream_file( "temp.xls" ) ) {
      return;
    } else {
      return $self->error_mode();
    }
  }

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In reply to Re: how to open excel in browser using CGI::Application by Thilosophy
in thread how to open excel in browser using CGI::Application by prakashivb

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