Below command can be used for finding the value set name from a know flex value.

select ff.flex_value_set_id ,ff.flex_value_set_name,fv.flex_value
from apps.fnd_flex_values fv , apps.fnd_flex_value_sets ff
where ff.flex_value_set_id = fv.flex_value_set_id
and (
upper(attribute1) like '%&&VALUE_SET_VALUE%'
or upper(attribute2) like '%&&VALUE_SET_VALUE%'
or upper(attribute3) like '%&&VALUE_SET_VALUE%'
or upper(attribute4) like '%&&VALUE_SET_VALUE%'
or upper(attribute5) like '%&&VALUE_SET_VALUE%'
or upper(attribute6) like '%&&VALUE_SET_VALUE%'
or upper(attribute7) like '%&&VALUE_SET_VALUE%'
or upper(attribute8) like '%&&VALUE_SET_VALUE%'
or upper(attribute9) like '%&&VALUE_SET_VALUE%'
or upper(attribute10) like '%&&VALUE_SET_VALUE%');