As per the Sale of Goods Act, 1930, when a buyer refuses to accept delivery of goods which are not in…

Under section 43 of the Sale of Goods Act, 1930, where goods are delivered to the buyer and he refuses to accept them, having the right to do so, he is not bound to return them to the seller; it is sufficient if he intimates to the seller that he refuses to accept them. Hence "The buyer shall give intimation of rejection of the goods to the seller". The Act gives the buyer no lien over the rejected goods.