To arrange the refineries from south to north, let's consider their geographical locations:
- Kochi (ii) is the southernmost, located in Kerala.
- Mangaluru (iv) is slightly to the north of Kochi, also in Kerala.
- Mumbai (i) is further to the north, located on the western coast of India.
- Kayali (iii) is the northernmost of the listed refineries, located in Gujarat.
Thus, the correct order from south to north is Kochi, Mangaluru, Mumbai, and Kayali. The correct option is (B) ii, iv, i and iii.