Hi

In C9,

=INDEX($B$1:$M$4,MAX(IF($B$2:$M$5=B9,ROW($B$2:$B$5 )-ROW($B$2)+1,)),MAX(IF($B$2:$M$5=B9,COLUMN($B$2:$M$ 2)-COLUMN($B$2)+1,)))

Array entered.