Can the destructive sample for the inspection lot which is rejected can be send back to the vendor ? If yes please explain how?
As already explained, you can't return it because you marked the testing as destructive. How can you return something you have destroyed?
If you haven't destroyed the material, then you should change the control indicators on the inspection characteristics and untick the indicator for destructive.
This should resolve the problem for your future inspections.
For the current inspection lot, the easiest thing is to have a financial person (usually these are the folks that do this), approve and process a 561 movement type to create the missing 'destroyed' material. Post the inspection lot qty to unrestricted. Then create a return delivery for the material from unrestricted.