The three players were implicated after providing urine samples as part of tests carried out by the French anti-doping agency, AFLD, following Racing's 29-21 victory over Toulon in last year's Top 14 final. It was the club's first French title in 26 years.
Despite playing more than an hour with just 14 men, after scrum-half Maxime Machenaud had been sent off in the 18th minute, Carter guided the French giants to a thrilling win in front of 90,000 fans at Barcelona HQ.
Rokocoko's try on the hour mark proved crucial while Imhoff filling in as an emergency scrum-half after Machenaud's dismissal.
Following the revelations that the three players had tested positive for corticosteroids, which are prohibited unless the player(s) have been granted a Therapeutic Use Exemption (TUE) by the authorities, the club released a statement stating earlier this month stating: "It was treatment administered in an authorised manner, given in response to a proven condition several days before the Top 14 final and not requiring a TUE (Therapeutic Use Exemption).
"All the medical procedures on the players reported by the media were carried out in total respect of the national and international anti-doping rules."