As I promised - this is the result of what I've just found out.

I tried the simplest Spreadsheet::Read to read Excel xls file table:

@ref = ReadData ("FileToRead.xls");

I write first line with first three columns into @Test:

push(@Test,{
    A1=>$ref[0]->[1]->{A1},
    A2=>$ref[0]->[1]->{A2},
    A3=>$ref[0]->[1]->{A3}
});
[download]

After I write it into another Excel xls table the Slovenian characters are correct. Hallelujah!

I'll print the code, back it up and only then I'll smooth the code. Thanks again for your help!