Which of the following statements about the windfall tax scrapped by the Indian government is/are correct?

1. The windfall tax was imposed on domestically produced crude oil and exports of petrol, diesel, and Aviation Turbine Fuel (ATF).
2. The tax was introduced in 2022 to target abnormal profits earned by oil companies due to a spike in oil prices caused by the Russia-Ukraine war.
3. The government has decided to replace the windfall tax with a higher Road and Infrastructure Cess.