Though I have not tested this procedure myself, I found several references to it on the Internet. Apparently, Excel does not support UTF-8 character encoding for CSV files. However, it DOES support UTF-8 encoding for TXT files. So, you should be able to rename files from .CSV to .TXT file extensions and open in Excel. Excel should prompt you for the character encoding during import at which time you should select UTF-8.
Another option employed by some users is to import into OpenOffice, NeoOffice, or Google Docs and save the result as an Excel document.
