Explanation:

The Gujarat Refinery is an oil refinery located at koyali in Gujarat, western india, It is the second largest refinery owned by Indian oil corporation after panipat Refinery. The refinery is currently under projected expansion to 18 MMTPA. The Mathura Refinery, owned by Indian Oil Corporation is located in Mathura, uttar Pradesh. The Refinery process low sulphur crude from Bombay High imported low sulphur crude from Nigeria and high Sulphur crude from the Middle East. The Refinery is in Haldia near Kolkata (west Bengal). The fuel sector was built French Collaboration and the  lube  sector with Romanian Collaboration. The Refinery Capacity  of the Refinery was increased to 2.75 MMTPA in 1989 debottlenecking measures.Bongaigaon Refinery is an Oil Refinery and Petrochemical Complex located at Bongaigaon in Assam. It  was  announced in 1969 and construction began in 1972.