 ERL sometimes becomes the only fall back system available, to avoid products crisis in the face of disruption of products' import.ERL as a profitable company in the public sector contributes substantially to the national exchequer in the form of dividend, taxes, VAT etc.Eastern Refinery was incorporated under Companies' Act 1913 as a public limited company in 1963 with 35% EPIDC's( East Pakistan Industrial Development Corporation) shares, 30% shares held by Burmah Oil Company and the rest 35% by private entrepreneurs.