How didn't it work as it was supposed to? It returns a list with 123 and 126 as options, just as you asked for...

Your MATCH formula isn't working because MATCH will only return the first instance of a value that it finds. So it will return 123 as this is first instance of "TEST" in B1:B4.

Can you please explain to me what isn't right about my previously uploaded workbook, so that I may help you figure this out