select substr('0!027!033!P009JM!02721!0272106',
instr('0!027!033!P009JM!02721!0272106','!',2,3)+1,
instr('0!027!033!P009JM!02721!0272106','!',2,4)-1-instr('0!027!033!P009JM!02721!0272106','!',2,3)
)
from dual;
select substr('0!027!033!P009JM!02721!0272106',
instr('0!027!033!P009JM!02721!0272106','!',2,3)+1,
instr('0!027!033!P009JM!02721!0272106','!',2,4)-1-instr('0!027!033!P009JM!02721!0272106','!',2,3)
)
from dual;