In spite of what I wrote in the comments one can set cmd as shell in ob-sh!
The only thing to be aware of is that one needs to use cmdproxy.exe instead of cmd.exe to get the output to stdout right.
You can also do this on a per-code-block basis with the following small advice (working with your version GNU Emacs 25.0.50.1 (x86_64-w64-mingw32)). It defines the new header argument :shcmd for sh-code blocks. There you set the shell you want to use, e.g., cmdproxy.exe
(require 'ob-sh)
(defadvice org-babel-sh-evaluate (around set-shell activate)
"Add header argument :shcmd that determines the shell to be called."
(let* ((org-babel-sh-command (or (cdr (assoc :shcmd params)) org-babel-sh-command)))
ad-do-it
))
After installing this advice you can use it as in the following example:
#+BEGIN_SRC sh :shcmd "cmdproxy.exe"
dir
#+END_SRC
#+RESULTS:
#+begin_example
dir
Datenträger in Laufwerk C: ist CRUZER
Volumeseriennummer: CEAB-B990
Verzeichnis von c:\temp
.
..
test.org
.
.
.