AcctEntryId,ValueDate,Entity,Folder,DenomCcy,FunctCcy
321,2017-08-29,ABC NY,My Portfolio/PAC,BR,US
322,2017-08-30,ABC NY,My Portfolio/PBC,BR,US
323,2017-08-31,ABC NY,My Portfolio/PCC,BR,US

<?xml version="1.0" encoding="utf-8"?>
<ProcessResponse xmlns="http://com.test.ws/">
    <ProcessResult><Data DataNodeName="CData" DataType="TEXT"><CData><![CDATA[AcctEntryId,ValueDate,Entity,Folder,DenomCcy,FunctCcy
        321,2017-08-29,ABC NY,My Portfolio/PAC,BR,US
        322,2017-08-30,ABC NY,My Portfolio/PBC,BR,US
        323,2017-08-31,ABC NY,My Portfolio/PCC,BR,US
        ]]></CData></Data>
    </ProcessResult>
</ProcessResponse>

<xsl:stylesheet version="2.0" xmlns:xsl="http://www.w3.org/1999/XSL/Transform">
<xsl:output indent="yes"/>
<xsl:variable name="csv" select="replace(unparsed-text('file:///home/kubuntu/Downloads/a.csv'),'utf-8','')"/>

    <xsl:template match="/">
        <xsl:element name="ProcessResponse" namespace="http://com.test.ws/">
            <xsl:element name="ProcessResult" namespace="http://com.test.ws/">
                <xsl:value-of select="'<Data DataNodeName="CData" DataType="TEXT"><CData><![CDATA['" />
                <xsl:analyze-string select="$csv" regex='(.+)n'>
                    <xsl:matching-substring>
                        <xsl:value-of select="concat(regex-group(1),'&#xa;')" />
                    </xsl:matching-substring>
                    <xsl:non-matching-substring><xsl:sequence select="."/></xsl:non-matching-substring>
                </xsl:analyze-string>
                <xsl:value-of select="']]></CData></Data>&#xa;'" />
            </xsl:element>
        </xsl:element>
    </xsl:template>

</xsl:stylesheet>

<?xml version="1.0" encoding="UTF-8"?>
<ProcessResponse xmlns="http://com.test.ws/">
   <ProcessResult><Data DataNodeName="CData" DataType="TEXT"><CData><![CDATA[AcctEntryId,ValueDate,Entity,Folder,DenomCcy,FunctCcy
321,2017-08-29,ABC NY,My Portfolio/PAC,BR,US
322,2017-08-30,ABC NY,My Portfolio/PBC,BR,US
323,2017-08-31,ABC NY,My Portfolio/PCC,BR,US
]]></CData></Data>
</ProcessResult>
</ProcessResponse>