Under the Sale of Goods Act, 1930, where goods are delivered to the buyer and he refuses to accept…

Section 43 of the Sale of Goods Act, 1930 provides that 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 tells the seller that he refuses to accept them. So the "buyer is not bound to return them to the seller", and the seller cannot compel a return. Rightful rejection does not make the buyer the owner of the goods.