IN clause not working in Query while extracting from file

I'm reading a data from file. Have a case, to filter records based on IN clause, like below.

Column IN ('ABC','DEF')

If I hard code those values, it's working. But, If I pass those values as parameter, it's not working.

Column IN ($VALUES)

Any number of values are possible with IN clause. Don't have option to use pushdown sql, since i'm using File as a source.

Any other possible solution? Kindly help.

Thanks

Message was edited by: Raja M