Help needed to resolve #REF return using index & sum product formula

i have the following formula in a table of 5 rows and 4 columns

=INDEX($U$8:$U$27,SUMPRODUCT(($V$8:$Z$27=$L17)*(ROW($U$8:$U$27)-ROW($U$7))))

which returns the row detail from a pivot table when linked to L17 ( largest number in PT )

The issue i have is some of the values in the L column are the same which in turn returns a #REF from the above formula when i know the cell should populate with the column header from the pivot table

How can i resolve this?Capture.PNG

Administrative Note:

We would very much like to help you with your query, however the thread title does not really convey what your request is about. Tell us what you are trying to do, not how you think it should be done.

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