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1. You would only have to reimburse (repay) Company B, if they actually had incurred those expenses in transferring your H1B visa, and only up to the amount they actually paid.. If they did not pay anything to anyone with respect to the transfer, then you would not have to pay them anything.
2. I wish I could tell you that you can avoid repaying Company B because you never worked for them, but that would not be the law. When you signed the Agreement with Company B, you entered a binding and legally enforceable Agreement. Company B can successfully argue that if you had not signed the Agreement, they would not have incurred the expenses they paid and which relate to the transfer of your H1B to Company B;
3. Company B cannot take any action which would in any way affect your H1B Visa status,, but Company B can sue you for breach of contract and claim damages in the amount of their expenses relating to the transfer of your visa,
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