the same app i made and exported for the iPhone got accepted and this same app I made for the iPad got refused. It got refused because in icon I use and 3d model iPhone but both apps have the same icon (the only different is HD on the ipad icon)
Your apps were reviewed by different people. The one guy/gal was more lenient than the other. This discrepancy in the review process is common.
You got lucky on the iPhone version, any Apple-owned-property-likeness-image on any icon normally is a de facto rejection (experienced this first hand). I suggest you update the other one as well.