Secondly, if the situation is as you said, then Party B breaches the contract, and Party A needs to keep its own evidence, such as the contract text and the proof of the goods. The case is relatively simple and should win.
Third, the cost of judicial proceedings is really expensive. If the case is successful, Party B may be required to bear the litigation costs. You can go to an arbitration institution for arbitration first, the cost will be lower, and you don't have to go to court.
Finally, I want to say that the implementation difficulty does exist, and even if the case is won, Party B may delay paying the money. You can seal up Party B's property and other self-help relief first.
Good luck to your friend!
Besides, I don't know which city you are in. You can find free assistance from law teachers and students at local universities. Generally speaking, they will be happy. I am a law student in Xiamen ~ I wonder if I can help you. )
Supplement: Party A has to pay legal fees, attorney fees and some handling fees. If you win the case, you can only ask Party B to bear the legal fees, but you can't ask Party B to bear the legal fees. It was the court that ordered Party B to give money to Party A, not the court that returned the money to Party A ~
Add again: I don't know the specific implementation and procedures, sorry, I can't help you ...
You can consult the local legal aid agencies, find newspapers and other media, there should be.