use Spreadsheet::WriteExcel;

$workbook = Spreadsheet::WriteExcel->new('sample.xls');
$worksheet = $workbook->add_worksheet('ws name');
$worksheet->write(0,0,'something in a1');
$workbook->close();
[download]

Update: here's something more specific. It will read a csv file and write it to an Excel file.

use IO::File;
use Spreadsheet::WriteExcel;

my $infile = IO::File->new("<infile.csv");
my $workbook = Spreadsheet::WriteExcel->new('output.xls');
my$worksheet = $workbook->add_worksheet('ws name');

my $row = 0;
while (my $line = $infile->getline()) {
   chomp($line);
   my $record = [split ',', $line];
   $worksheet->write_row($row,0, $record);
   $row++;
}

$infile->close();
$workbook->close();
[download]