To order the refineries geographically from south to north, their positions are as follows:
- Kochi (ii) is the southernmost, situated in Kerala.
- Mangaluru (iv) is north of Kochi, also in Kerala.
- Mumbai (i) is further north along the western coast.
- Kayali (iii) is the northernmost, located in Gujarat.
Therefore, the correct south-to-north sequence is Kochi, Mangaluru, Mumbai, and Kayali, corresponding to option (B) ii, iv, i, and iii.