Thank You for your replies monks, I was getting the hash as an input from a file with incorrect structuring. Anyways, the structure was corrected and I am now getting the Hash structure as 
$FIELDS = {
                'AA' => {
        'Description' => '',
        'Type' => 'Module',
        'File' => 'Sample1.pl',
        },
        'BB' => {
        'Description' => 'Initiator',
        'Type' => 'Methods',
        'File' => 'Sample1.pl',
        },
        'CC' => {
        'Description' => 'Destructor',
        'Type' => 'Methods',
        'File' => 'Sample2.pl',
        'Values' => {
            '1' => 'Ignore',
            '2' => 'Retry',
            '3' => 'Abort'
            }
        }
    },

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Using XML::Simple, I was able to convert it to basic XML as follows 
<?xml version = "1.0"?>
<data>
<AA>
<Description></Description>
<Type>Module</Type>
<File>Sample1.pl</File>
</AA>

<BB>
<Description>Initiator</Description>
<Type>Methods</Type>
<File>Sample1.pl</File>
</BB>

<CC>
<Description>Destructor</Description>
<Type>Methods</Type>
<File>Sample2.pl</File>
<Value>
<1>Ignore</1>
<2>Retry</2>
<3>Abort</3>
</Value>
</C>
</data>

[download]
As you can see the XML tags <1> <2> <3> would be illegal, so I want to convert the data to something like following: 
<?xml version = "1.0"?>
<data>
<Node No='1' Label='AA'>
<Description></Description>
<Type>Module</Type>
<File>Sample1.pl</File>
</Node>

<Node No= '2' Label='BB'>
<Description>Initiator</Description>
<Type>Methods</Type>
<File>Sample1.pl</File>
</Node>

<Node No='3' Label='CC'>
<Description>Destructor</Description>
<Type>Methods</Type>
<File>Sample2.pl</File>
<Value No='1'>Ignore</Value>
<Value No='2'>Retry</Value>
<Value No='3'>Abort</Value>
</Node>
</data>

[download]
The idea to introduce numbers with nodes, was to ensure, two nodes with same name can exist. I am unsure of how XML::Writer or XML::Twig could be able to parse the Perl Hash into the XML structure I need. Any Suggestions please?

In reply to Perl and XML by Bugz

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