Leave encashment arrear post retirement

on receipt of leave encashment (after retirement) arrears due to salary revision in subsequent assessment year to retirement; at the time of retirement leave encashment received was accounted after exemption under sec 10(10AA) - (Rs 3 lacs) exemption as Non Govt servant; Now since hte arrear of leave encashment is received in subsequent assessment year, whether once again the exemtion of leave encashment under sec 10(10AA) can be availed for this year also?