This formula will give you the address in the format $B$3. If there are 2 or more values tied for MIN then it looks at rows before columns so if A2 and B1 were tied for the minimum it gives B1.
=ADDRESS(MIN(IF(MIN(A1:C3)=A1:C3,ROW(A1:C3)-ROW(A1)+1)),MATCH(MIN(A1:C3),INDEX(A1:C3,MIN(IF( MIN(A1:C3)=A1:C3,ROW(A1:C3)-ROW(A1)+1)),0),0))
confirmed with CTRL+SHIFT+ENTER
You can do it more easily if you can guarantee the the min value occurs only once?
What do you need this for? Often people get the address as a step on the way to do something else, if that's true for you then I'd advise you not to do it this way......
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