So, using Distinct().ToArray(), we can easily get the distinct values and convert them to array.
string[] matchID = zteBbhRecords.Cast<IZteBbh>()
.Select(zteBbh => (zteBbh.CombinedMaster as ICombinedMaster)
.CellId.ToString()).GroupBy(item => item)
.Where(items => items.Count() > 1)
.Select(item => item.Key).Distinct().ToArray();