Option 1: Tatipaka - Tatipaka is not an Oil Refinery located in Assam. This option is correct.

Option 2: Numaligarh - Numaligarh is an Oil Refinery located in the Golaghat district of Assam. This option is incorrect.

Option 3: Bongaigaon - Bongaigaon is an Oil Refinery located in Bongaigaon district of Assam. This option is incorrect.

Option 4: Digboi - Digboi is an Oil Refinery located in the Tinsukia district of Assam. This option is incorrect.

Therefore, the correct answer is Option 1, Tatipaka.