Our fabrication shop built some gas ducting just this year for the sulfuric acid industry that was 80"ID per B31.3. It was for low pressure (~45psi) gas service, and included 5" thick refractory on the inside surface.
You'll often find this really big B31.3 piping on furnace discharge piping, where you have a large volume of low-density gas and pressure drop is at a premium because the whole system is driven by a fan of some sort.
Cheers,
Marty