Fed Excise Tax Credit Form 4136

It seems to me that Form 4136 can be used by reefer haulers to get back the Fed excise taxes paid at the pump. Unlike the effort to recoup state IFTA taxes, wherever the fuel was purchased in the USA, this simple form pulls together all. I assume the tax rate is the same nationwide, so I only need know the number of gallons purchased for the form to calculate the tax paid--and credited. And, unlike a simple business expense deduction for taxes paid, which is what I've done for the past two years, getting a credit is a direct tax refund not diluted by taxable income charts. The main problem is the hassle of extra form and calculations. I assume that I after I've determined what portion of the reefer fuel cost is Fed Excise tax to be credited back to me, the remaining portion of the fuel purchase is the business expense deduction. Anybody do this form 4136 before?