macro SPLIT the duplicate entry in POD dates through 1st column value

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HI EXPERTS

i have 3 range of column A B C A:A contains SerialNO B:B Contains POD Dates C:D Contains When Entry Made

I have only two days database 8-july and 9july i want map color which are not EXACT DATE with last updates through serial no to dates.

e.g
SO NO IS 7000512455 FOR THAT SO POD DATE IS 6/25/2013 ON ENTRY IS 8 JULY
SO NO IS 7000512455 FOR THAT SO POD DATE IS 6/25/2013 ON ENTRY IS 9 JULY

IN THIS NO NEED SPLIT DATA

IF IN CASE
SO NO IS 7000512455 FOR THAT SO POD DATE IS 6/25/2013 ON ENTRY IS 8 JULY
SO NO IS 7000512455 FOR THAT SO POD DATE IS 6/28/2013 ON ENTRY IS 9 JULY

HERE IN WANT SPLIT 2ND VALUE SO NO & POD DATE & 9 JULY 2013 (RANGE A:C) TO SHEET3

IF I ADD NEW CASES ON 10 TH JULY IF POD DATE IS MIS MATCH FROM 8TH JULY THEN IT ALSO SPLIT WITH OLD CASE

FIND THE ATTACHMENT

THANKS ALOT

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any experts can give efforts or lead?