Never seen it?! I've probably seen it 3 or 4 times over the years. In a nutshell Kramer and Newman hatch a scheme to haul bottles to Michigan to get the 10 cent refund. It's implied that Kramer tried to do this in the past, but couldn't ever make the numbers work. Newman wants to know "why", so Kramer crunches the numbers with Newman to show him why it won't work.
Finally Newman hits on the idea to use an "over flow" mail truck that is headed to Michigan to deliver Mother's Day mail. They use the extra space to haul bags of bottles.
Newman is shown chugging bottles just to have more to return haha.
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