Regarding h form

WE HAVE PURCHASED MATERIAL FROM 100% EOU UNIT FOR EXPORT. WE HAVE PAID CENVAT AND VAT ALSO AND INVOICE WAS IN MY NAME (A). NOW WE WANT TO SELL THE PRODUCT TO LOCAL CUSTOMER(B) WITH VAT AND (B) WILL THEN EXPORT THE SAME. CAN YOU INFORM WHO WILL GIVE THE H FORM TO THE PURCHASER IS IT A OR B.