(2) Real estate company A purchased 2000 tons of cement from trading company B for a total price of 500,000 yuan. After the cement was delivered, A issued a commercial acceptance bill for B, with A as the drawer and payer, and B as the payee, which expired three months later. One month later, B purchased wood from Company C for a total price of 450,000 yuan. B endorsed and transferred the bill issued by A to C, and the remaining 50,000 yuan was paid by check. Later, A discovered that some parts of the cement were of substandard quality, and a dispute arose between the two parties. When the bill of exchange expired, C submitted it to Company A for payment, but Company A refused on the grounds that the cement provided by B was of substandard quality. Please analyze whether Company A can refuse payment