My task is to convert an Audio file not from Direct Speech from Human into text.
e.g If I have "Hello there" store in wav file to it will transcribe it into text and show "Hello there" string on screen.
Any language code in preferred but priority is C#.
SAPI can certainly do what you want. Start with an in-proc recognizer, connect up your audio as a file stream, set dictation mode, and off you go.
Now the disappointing bit. You probably won't get terribly good results; in fact, I suspect that unless you're very lucky, you'll probably get total garbage.
There are several problems:
Dragon Naturally Speaking Professional has support for transcription, but it still requires training and a single voice. (I do believe that DNS has a custom audio model that works well for voice recorders.) I haven't used it myself, so I don't know how well it would work in your situation.
Now, if you are looking for specific keywords, other people have had success using "Audio Mining" - running the recognizer looking for a specific keyword on an audio stream