Oracle 11g Release 2

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CREATE TABLE Data( id INT, g_name VARCHAR(100), g_id INT, v_data VARCHAR(100));
BEGIN
 INSERT INTO Data VALUES( 1, 'Test', 123, 'ABC');
 INSERT INTO Data VALUES( 2, 'Test', 123, 'DEG');
END;
/
1 rows affected

CREATE OR REPLACE FUNCTION get_value( i_id Data.id%type ) RETURN VARCHAR2 IS
  v_out   VARCHAR2(32767); 
BEGIN
  SELECT LISTAGG(column_name, '|| '','' ||') WITHIN GROUP (ORDER BY column_id)
    INTO v_out
    FROM cols 
   WHERE table_name = 'DATA'
     AND column_id > 1; 
 
  EXECUTE IMMEDIATE 'SELECT '||v_out||' FROM Data WHERE id = :v_id'
               INTO v_out USING i_id; 
  RETURN v_out;

END;
/
 
SELECT id, get_value( id ) AS value
  FROM Data 


ID
VALUE


1
Test,123,ABC

2
Test,123,DEG