Section Maker

Section Maker is a free application that creates best fit sample lines through Civil 3D points, with options to create adjusted points to align with the sample lines and create an adjusted surface.  

COGO points can be created along the sample lines, by using the original points near the sample line and projecting to align with the sample lines.

The adjusted surface is created using points residing along the sample lines.  When you take cross section views through the sample lines and you're picking up surface grade breaks for offset sampling in the bands, you don't get extra sampling with breaklines crossing the sample line between the points.