Indirect Export

In case where Company A goods sold to local company B for export deal and local company provided security cheque against VAT amount to company A. And within 90 days, they (company B) sold goods/exit to thier overseas customers( C). Company B provided official & commerical evidences to company A in order to claim back security.

Is this can be 0% for company A, all the particulars of goods are availabe on the relevant export papers and goods exit without any use and modification.