Mana Siphon and Refreshment Limit

Does Mana Siphon count towards your refreshment limit?

No, but the target must be willing and may not recover the Body points until he Rests.

I wanted to ask for clarification on this because there are two different limiting clauses on refreshment.

Refreshment may not ever grant a character uses or
points over the maximum amount she presently has learned.

Finally, a character may benefit
from no more than one refreshment item and one refreshment skill per period.

Do both, either, or neither of these limits apply to Mana Siphon?

The first limit DOES apply - you can only use it to refresh spent slots, not to gain more over your max.

The second limit DOES NOT apply - you can use it regardless of if you've used another refreshing skill already, and you can use it more than once per encounter.