XML to CSV Conversion in Oracle Service Bus

I am looking to transform data from XML to CSV. Below is the XML data.

Note that one of the element itself contains commas (COMPONENT_DESCRIPTION). P_OUT_PUT_S3_DATA_ITEM is a repeating element.

<P_OUT_PUT_S3_DATA>
   <P_OUT_PUT_S3_DATA_ITEM>
      <RECEIPT_DATE>02-APR-21</RECEIPT_DATE>
      <AWS_ASSET_ID>12345</AWS_ASSET_ID>
      <RACK_PO_NUMBER>US12345</RACK_PO_NUMBER>
      <VENDOR_NAME>Foxconn</VENDOR_NAME>
      <MANUFACTURING_SITE>FOX-SLC</MANUFACTURING_SITE>
      <COMPONENT_CATEGORY>CPU</COMPONENT_CATEGORY>
      <COMPONENT_DESCRIPTION>CPU, Intel, Cascade Lake, 8259CL, 24C, 210W</COMPONENT_DESCRIPTION>
      <APN>1</APN>
      <COMP_VOL>76</COMP_VOL>
   </P_OUT_PUT_S3_DATA_ITEM>
   <P_OUT_PUT_S3_DATA_ITEM>
      <RECEIPT_DATE>02-APR-21</RECEIPT_DATE>
      <AWS_ASSET_ID>23456</AWS_ASSET_ID>
      <RACK_PO_NUMBER>US23456</RACK_PO_NUMBER>
      <VENDOR_NAME>Foxconn</VENDOR_NAME>
      <MANUFACTURING_SITE>FOX-SLC</MANUFACTURING_SITE>
      <COMPONENT_CATEGORY>CPU</COMPONENT_CATEGORY>
      <COMPONENT_DESCRIPTION>CPU, Intel, Cascade Lake, 8259CL, 24C, 210W</COMPONENT_DESCRIPTION>
      <APN>1</APN>
      <COMP_VOL>76</COMP_VOL>
   </P_OUT_PUT_S3_DATA_ITEM>
</P_OUT_PUT_S3_DATA>

Desired Output

RECEIPT_DATE,AWS_ASSET_ID,RACK_PO_NUMBER,VENDOR_NAME,MANUFACTURING_SITE,COMPONENT_CATEGORY,COMPONENT_DESCRIPTION,APN,COMP_VOL

02-APR-21,12345,US12345,Foxconn,FOX-SLC,CPU,"CPU, Intel, Cascade Lake, 8259CL, 24C, 210W",1,76

02-APR-21,23456,US23456,Foxconn,FOX-SLC,CPU,"CPU, Intel, Cascade Lake, 8259CL, 24C, 210W",1,76

XSLT-

<xsl:stylesheet version="2.0"
    xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
    <xsl:output omit-xml-declaration="yes" indent="yes"/>
    <xsl:template match="/">
        <xsl:sequence select=
   "for $b in /*/P_OUT_PUT_S3_DATA_ITEM
       return
         concat(escape-html-uri(string-join(($b/RECEIPT_DATE,
                                             $b/AWS_ASSET_ID,
                                             $b/RACK_PO_NUMBER,
                                             $b/VENDOR_NAME,
                                             $b/MANUFACTURING_SITE,
                                             $b/COMPONENT_CATEGORY,
                                             $b/COMPONENT_DESCRIPTION,
                                             $b/APN,
                                             $b/COMP_VOL
                                             )
                                              /normalize-space(),
                                           ',')
                                ),
                codepoints-to-string(10))"/>
    </xsl:template>
</xsl:stylesheet>

If (as it seems from your stylesheet) you are able to use XSLT 2.0, you could do something simple like:

XSLT 2.0

<xsl:stylesheet version="2.0" 
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output method="text" encoding="UTF-8" />

<xsl:template match="/P_OUT_PUT_S3_DATA">
    <!-- header -->
    <xsl:value-of select="P_OUT_PUT_S3_DATA_ITEM[1]/*/name()" separator=","/>
    <xsl:text>&#10;</xsl:text>
    <!-- data -->
    <xsl:for-each select="P_OUT_PUT_S3_DATA_ITEM">
        <xsl:value-of select="for $i in * return concat('&quot;', replace($i, '&quot;', '&quot;&quot;'), '&quot;')" separator=","/>
        <xsl:text>&#10;</xsl:text>
    </xsl:for-each>
</xsl:template>

</xsl:stylesheet>

For XSLT 1.0 version see: http://stackoverflow.com/a/25003101/3016153