Вот, пожалуйста:
CREATE TABLE #temp(ID int, Username varchar(50), ModifiedDate datetime)
INSERT INTO #temp(ID, Username, ModifiedDate)
VALUES
(1, 'A.BEENA', '2009-12-07 04:48:17.980'),
(2, 'A.BEENA', '2009-11-17 06:02:27.443'),
(3, 'Abhilash', '2009-12-07 04:48:17.980'),
(4, 'abhilash.r', '2009-12-07 04:48:17.980'),
(5, 'AJI', '2009-11-17 06:02:27.443'),
(6, 'haris', '2009-12-07 04:48:17.980'),
(7, 'haris', '2009-11-17 06:02:27.443')
SELECT t.Username, t.ModifiedDate
FROM #temp t
WHERE NOT EXISTS (SELECT 1 FROM #temp WHERE Username = t.Username AND ModifiedDate > t.ModifiedDate)