The following does what you want, but it may be over-fussy:

use strict;
use warnings;

my @files = split '@@', <DATA>;

s/^.*?c:\\temp// for @files;
@files = grep {/^\\/} @files;
print join "\n", @files;

__DATA__
c:\temp\source\test\test.c@@main\com\etc c:\temp\source\test\test1.c@@
+main\com\test c:\temp\source\test\test3\test2.c@@main\com\etc\test

[download]

Prints:

\source\test\test.c
\source\test\test1.c
\source\test\test3\test2.c

[download]
DWIM is Perl's answer to Gödel

In reply to Re: Dealing with split by GrandFather
in thread Dealing with split by perl_99_monk

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