If this not work
we need to follow SAP note as say below
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1. Maintain the parameter DIR_PUT in the default profile and set the value to <update directory>/abap
2. Please make sure that the parameter DIR_PUT does not exist in other instance profiles. If DIR_PUT exists, please make sure the parameter has the correct value <update directory>/abap
This is due to the fact that the value of DIR_PUT read from default profile will be overwritten by the value in instance profile.
3. Normally, this setting will not solve the problem as the incorrect value of DIR_PUT has already been read.
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It is necessary to reset the upgrade and start from scratch
-Yogesh