You can either create your dump file with --no-owner (or -O), or use a binary format and use --no-owner | -O on pg_restore. Then, when you restore you must do it connecting as user B.
Example with pg_restore:
- Dump:
$ pg_dump -Fc -d Test -f /path/to/test.dump
- Restore:
$ createuser B
$ createdb --template=template0 --owner=B Test1
$ pg_restore --no-owner -U B -d Test1 /path/to/test.dump
And you are done. You might also want to include --no-privileges, but that depends.