Who is responsible for returning bid samples that were not destroyed in testing to bidders?
FAR 14.202-4(g)(1) is silent on who is responsible for returning bid samples that are not destroyed in testing. Additionally, DFARS does not provide implemental nor supplemental guidance on this subject. In these cases, you revert to FAR 1.108, FAR conventions. FAR 1.108(f) - Imperative sentences - states "When an imperative sentence directs action, the contracting officer is responsible for the action, unless another party is expressly cited."
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Thus, the contracting officer is responsible for returning the bid samples.
Since we do not have all the facts regarding this matter, such as your agency and local policy information, it is recommended that you consult with your contracting officer and/or legal office before proceeding any further.