Give this a try in a copy of your workbook to see if it does what you want. If not, more clarification please.
Code:
Sub Insert_Row()
Dim r As Long
Application.ScreenUpdating = False
For r = Range("L" & Rows.Count).End(xlUp).Row To 3 Step -1
If Range("L" & r).Value <> Range("L" & r - 1).Value Then Rows(r).Insert
Next r
Application.ScreenUpdating = True
End Sub
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