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I believe UTL_FILE write to the directory of the $APPLPTMP environment variable (which should be presented first in the utl_file_dir database parameter) -- See (Note: 469377.1 - How To Change Temporary Directories in Apps?).
unfortunately, the utl_file can only write to the dbTier
if you want to access to that file from the appsTier you must share the directory between the two tiers via NFS or samba
this is a bad solution and you should reserve the usage of utl_file in your code only to store an internal files (such as temporary file, log, trace file...)
You must use other solutions (FND_FILE, BI publisher...) to write or read non-internal files (interface, output, csv...)