The xpath function contains() is case-insensitive, so that may be a way out.
https://docs.mendix.com/refguide/xpath-contains
I hope this helps.
Hello Shivani,
Using the strategy that Michiel came up with, you can have
[starts-with(Attribute, $Variable) and length(Attribute) = length($Variable)]
to make your comparison case insensitive. If the attribute starts with the same text (case-insensitive) and has the same length, it must be the same (case-insensitive).
Regards,
Paul