>The objective is merely to raise the price of gas, raising the incentive for conservation and alternatives - without punishing consumers.

Another words, you want a solution where everyone can continue to chow down two large pizzas and a large cake without gaining a single ounce. Do you remember the phrase "No Pain, No Gain"?

What makes you think the program would have no pain?  Every gallon would come with another dose of financial pain; the fact that the average person would get more money back than their extra fuel taxes wouldn't change that.  Bulk purchasing power and marginal cost are two different things, and incentives are set at the margin.
>What makes you think the program would have no pain?  Every gallon would come with another dose of financial pain

Because Roberts plan is to refund tax money back. Therefore consumers aren't truely burdened by the tax.

You just moved the goal posts; you changed "incentive" to "burden".  (You also fail to note that the effect on profligate users probably would be a burden.)

Most people aren't burdened by the cost of home lighting, but they still have a strong incentive to buy CF lamps and capture the savings.  Same thing with a gas tax and per-earner (i.e. not influenced by gas consumption) refund.