Bill to Ovesea Company and Ship to Indian Company (Available in SEZ) - Customs - Exim - SEZ

Hello, I have a case on which need help to clarify. Company A - Entity outside India Company B - Entity in India (MOOWR Approved, providing contract manufacturing services) Comapny C - Entity in India (Present in SEZ) Company C is the customer of Company A, while Company B is the contract manufacturer of for Company A. Case. Company B import the Raw materials from Company A, process it to FG, then bill the FG to company A but ship the company C. Company A provide the invoice to company C. Question: 1.The transaction listed above, it is treated as exports for company B? 2. Can Company B ship the FG to company C if company A didn t have any warehousign agreement with company C, what they have is the supplier and Customer agreement. 3. is their any issue or risk in receiving the payment by company B and A for the goods supplied?