DECLARE
  v_ref  SYS_REFCURSOR;
  v_instance admin.newtable.name%TYPE;
  v_all number;
  v_notin number;
  v_prt varchar2(20) default 'Итого' ;
BEGIN
    REPORTS.inwork(v_prt, v_ref);
 
  LOOP
    FETCH v_ref
    INTO  v_instance, v_all, v_notin;
    EXIT WHEN v_ref%NOTFOUND;
    DBMS_OUTPUT.PUT_LINE(v_instance||'|'||v_all||'|'||v_notin);
  END LOOP;
  CLOSE v_ref;
END;

<c:set var="SCRIPT">
select sysdate as VALUE from dual
</c:set>

<sql:query var="SCRIPT" dataSource="jdbc/DBORACLE">
   ${SCRIPT}
</sql:query>

<%@ taglib prefix="json" uri="http://www.atg.com/taglibs/json" %>

<c:set var="json_text" scope="application">
<json:object>
<json:array name="FROM_DBORACLE" prettyPrint="false">
<c:forEach var="row" items="${SCRIPT.rows}">
<json:object>
   <json:property name="VALUE" value="${row.VALUE}"/>
</json:object>
</c:forEach>
</json:array>

</json:object>
</c:set>

Результат SQL в JSON: ${json_text}