Excavation affects Rubber gain, but does nothing to Fuel.
edit: I suspect this was done due to code implementation, i.e. Resources are province-level things, and Refinery just adds Rubber over there, which can also be gained directly from 'mining', and that definitely had to be affected by Excavation tech. So they likely thought 'screw it!' and just allowed Refinery Rubber to also benefit from this tech.