If I understand you correctly you want to return the latest date if you have
a tie, if so then try this array formula:

assuming B1:B10 is your degrees and A1:A10 your dates
=MAX(IF(B1:B10=23,A1:A10))
enter using Ctrl+Shift+Enter

HTH
Jean-Guy

"cloud" wrote:

suppose 23 degrees fall on 1st of jan and 31st of jan.

how do i use match,index so tat the answer will show 31st jan instead of
23rd jan and i am not allowed to use sorting.