Excel INDEX and Match function_gave N/A value once for mismatch but didn't do the same for the other

farhanabithi Differences in font or other cell formatting shouldn't matter. Also, MATCH is not case-sensitive (ie: "Chandina" = "chandina"). If ALL results are returning #NA, it's likely because one of the lists contains leading or trailing spaces (ie: "Barura" <> "Barura "). You could try using the TRIM function to accommodate this as follows:

=INDEX($L$2:$L$13, MATCH(TRIM(A2), TRIM($K$2:$K$13), 0))

Also, if the data was copied and pasted from another source, it's possible there may be leading or trailing characters that are not visible (ie: carriage return or line feed), in which case the data would need to be cleaned to remove such characters.

Having said that, spelling mistakes need to be corrected in order for this formula to work correctly (ie: change "Debiddar" to "Debidwar"). To prevent spelling mistakes altogether, consider using Data Validation to choose the correct names from a list. For more information, see: https://support.microsoft.com/en-au/office/create-a-drop-down-list-7693307a-59ef-400a-b769-c5402dce407b