use strict;
use Spreadsheet::WriteExcel 0.31;
use IO::Scalar;
use CGI qw(:standard);
print header('application/vnd.ms-excel');
my $xls_str;
tie *XLS, 'IO::Scalar', \$xls_str;
my $wb  = Spreadsheet::WriteExcel->new(\*XLS);
my $ws = $wb->addworksheet();
$ws->write(0, 0,  "Hi Excel!");
$wb->close(); 
binmode(STDOUT);
print $xls_str;