sergvg, так вроде работает:
Код:

use Win32::OLE;
my $excel = Win32::OLE -> GetActiveObject('Excel.Application') || Win32::OLE -> new( 'Excel.Application', '' );
my $workbook = $excel -> Workbooks -> Add();
my $sheet = $workbook->Worksheets(1);
#................
$sheet->Range("C1")->Select;
$excel -> ActiveWindow -> {'FreezePanes'} = (1 == 1);