There are two semantic levels of identity.
a)The statement : all electrons are identical
b) the statement: are electrons in different energy levels identical.
a) is true. generically there is no finger print that identifies one electron from another, so, given a proton, any electron can occupy its energy levels and make it into hydrogen, because all electrons are identical.
When one talks of specific energy levels in which there is an electron, then the identity qualifies the whole wavefunction, potential and energy level and electron. The answer to b) is that no,states with electrons in different energy levels are not identical to each other, even though the specific electrons have no fingerprint to identify them.
so b) is answered by only in degenerate levels the identity of electrons comes to play.