ORA-02391: exceeded simultaneous SESSIONS_PER_USER limit 

CREATE OR REPLACE procedure p_link_test(p_deptno in number,c_emp_details out sys_refcursor) IS
begin
OPEN c_emp_details FOR SELECT * FROM emp@db_link;
end ;

variable c_emp_details refcursor;
set autoprint on;
BEGIN
p_link_test(10,:c_emp_details);
end;

CREATE global temporary TABLE eMP_temp
  (
    EMPNO    NUMBER(4,0) ,
    ENAME    VARCHAR2(10 BYTE),
    JOB      VARCHAR2(9 BYTE),
    MGR      NUMBER(4,0),
    HIREDATE DATE,
    SAL      NUMBER(7,2),
    COMM     NUMBER(7,2),
    DEPTNO   NUMBER(2,0)
  )
  ON COMMIT preserve rows;  

CREATE OR REPLACE procedure p_link_test(p_deptno in number,c_emp_details out sys_refcursor) IS
begin
delete from emp_temp;
commit;
insert into eMP_temp SELECT * FROM emp@db_link where deptno=p_deptno;
commit;--the problem solved here
OPEN c_emp_details FOR SELECT * FROM eMP_temp;
end ;