/usr/lib/R/site-library/gdata/bin/xls2csv.bat is in r-cran-gdata 2.18.0-1.1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | REM @echo off
SET PERLPATH= %~dp0\..\perl\
perl %PERLPATH%\xls2csv.pl %*
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