[wizziwig]

Although this thread is old, I thought I would post my solution to this problem to possibly help others in the future. I ran into the same situation with a 44K MP3 with Linux Kodi 16.1. With the help of this thread to diagnose the problem, I took the video clip and opened it in AVIDemux. Then changed the Audio on left from Copy to mp3 or aac. Move down two buttons to Filters and check Resampling (Hz) box with value of 48000. Click OK which returns to main GUI. Go to File>Save>Save Video. Give a title and click Save. This output file played the audio perfectly in Kodi.

What hardware (PC, TV, AVR) are you using?

[3dfx]

I recently upgraded to Ubuntu 16 (with new Skylake CPU...) and ran into this problem that audio files with 44.1KHz didn't play (without fixed setting and resampling).
My setup (if relevant):

• i3 6100 (Skylake)
  
• Ubuntu 16.04.1 LTS
  
• Kernel 4.7.5
  
• AVR: Pioneer VSX-300S
  

I can't remember where, but I saw a solution in a ticket.

@55galan
Could you try setting your refresh rate in Kodi to 30Hz? (this worked for me + passthrough).

When it's only while playing a video file, Kodi sets the refresh rate according to the fps of the video file.
You could try something like this (when 25fps is played at 50Hz refresh rate):

Code:

<adjustrefreshrate>
      <override>
        <fpsmin>24.8</fpsmin>
        <fpsmax>25.2</fpsmax>
        <refresh>25.0</refresh>
      </override>
</adjustrefreshrate>

Maybe it helps