It appears that you are operating at temperatures well above the acid dew point, which is often, depending upon sulfur content, humidity, etc., above 300 degrees F (150 degrees C). The gunite (refractory concrete) provides an insulating barrier between the hot gases and the metal stack. It also, if high alumina cement (Lumnite here in the US, Ciment Fondu in Canada and Europe) was used, is resistant to mild acid conditions. As a bonus the refractory concrete adds mass, damping the stack vibrations caused by vortex shedding. A gunite lined stack in these service conditions usually, depending on actual temperatures, temperature fluctuations, and ambient conditions, will provide about 20 years service before needing extensive repair.
This system IS NOT SUITABLE for service below the acid dew point of the gases, which was VIN's original question.
A very specialized refractory concrete (talk to Sauereisen in Pittsburgh, PA or to ATO-Chem for specifics) over a membrane material is needed to protect the steel against acid attack. There are also several coatings, but now we have to be cautious about higher temperatures. Finally, we get back to the super stainless and high alloy materials, such as Hastelloy. Without precise service conditions, and maybe even then, we are stuck with these relatively expensive choices.