create or replace
PROCEDURE testing
(
emp_refcur OUT SYS_REFCURSOR
)
IS
pn_dept VARCHAR(6);
sql_stmt VARCHAR(256);
BEGIN
pn_dept:='456';
sql_stmt :='SELECT ' || pn_dept || ' emp_code FROM dual' ;
OPEN emp_refcur FOR sql_stmt;
END testing;
and run this by
VARIABLE resultSet REFCURSOR
EXEC p_cursor_proc( :resultSet );
PRINT :resultSet
Conversion of Oracle REF CURSOR used as OUTPUT Parameter | DB Best blog