ICM Log Files location can be found from SQL Query

SELECT logfile_name FROM (
SELECT fcp.logfile_name,fcp.concurrent_process_id,fcp.last_update_date,fcp.creation_date,fcp.session_id,
fcp.process_status_code
FROM fnd_concurrent_processes fcp, fnd_concurrent_queues fcq
WHERE fcp.concurrent_queue_id = fcq.concurrent_queue_id
AND fcp.queue_application_id = fcq.application_id
AND fcq.manager_type = '0'
ORDER BY SESSION_ID DESC)
A WHERE 1=1 AND ROWNUM<4;