The User Defined Function demonstrated above extracts unique distinct records also considering upper and lower case letters. For example, a record containing  A and B is not the same as a record containing a and b.

A User defined Function is a custom function anyone can build, you simply add the VBA code to your workbook and you are good to go.

Array formula in cell F3:G6:

To enter an array formula, type the formula in a cell then press and hold CTRL + SHIFT simultaneously, now press Enter once. Release all keys.

The formula bar now shows the formula with a beginning and ending curly bracket telling you that you entered the formula successfully. Don't enter the curly brackets yourself.

User defined Function Syntax

UniqueRecords(rng)

Arguments

Where to copy VBA code?

1. Press Alt-F11 to open visual basic editor
2. Press with left mouse button on Module on the Insert menu
3. Copy and paste above vba code
4. Exit visual basic editor

Excel user defined function:

'Name function and declare argument
Function UniqueRecords(rng As Variant) As Variant()
' This udf filters unique distinct records (case sensitive)
'Declare variables and data types
Dim r As Single, c As Single, temp() As Variant, k As Single
Dim rt As Single, ct As Single, a As Single, b As Single
Dim i As Single, j As Integer, iCols As Single, iRows As Single

'Save values in cell range to array variable rng (yes, same name)
rng = rng.Value
'Change size of array variable rng
ReDim temp(UBound(rng, 2) - 1, 0)
'Iterate through rows in array variable rng
For r = 1 To UBound(rng, 1)
  'Iterate through rows in array variable temp
  For rt = LBound(temp, 2) To UBound(temp, 2)
    'Iterate through columns in array variable rng
    For c = 1 To UBound(rng, 2)
      ' If temp value is equal rng value then increment variable a with 1
      If temp(c - 1, rt) = rng(r, c) Then a = a + 1
    Next c
    'If a is equal to the number of columns in rng then all values in record match
    If a = UBound(rng, 2) Then
      a = 0
      b = 0
      Exit For
    Else
      a = 0
      b = b + 1
    End If
  Next rt
  If b = UBound(temp, 2) + 1 Then
    For c = 1 To UBound(rng, 2)
      temp(c - 1, UBound(temp, 2)) = rng(r, c)
    Next c
    ReDim Preserve temp(UBound(temp, 1), UBound(temp, 2) + 1)
    b = 0
  End If
Next r

k = Range(Application.Caller.Address).Rows.Count
If Range(Application.Caller.Address).Columns.Count < UBound(rng, 2) Then
  MsgBox "There are more columns, extend user defined function to the right"
End If
If k < UBound(temp, 2) Then
  MsgBox "There are more rows, extend user defined function down"
Else
  For i = UBound(temp, 2) To k
    ReDim Preserve temp(UBound(temp, 1), i)
    For j = 0 To UBound(temp, 1)
      temp(j, i) = ""
    Next j
  Next i
End If

UniqueRecords = Application.Transpose(temp)
End Function

Get the Excel file

unqiue-distinct-records-case-sensitive.xls