Numaligarh Refinery (often misspelled as "Nunamati") is located in Assam, near the oil fields of Assam such as Duliajan, Digboi, and Moran.
It was established as part of the Assam Accord (1985) to process crude oil extracted from the region.
Other Options Explained:
(B) Visakhapatnam – Has a major coastal refinery but is not near an oil field.
(C) Mathura – Located in Uttar Pradesh, receives crude oil via pipeline from western India.
(D) Koyali – Located in Gujarat, near Gulf of Khambhat, but not directly at an oil field.
Thus, the correct answer is (A) Numaligarh (Nunamati).
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