One drink refreshes. Another is a different matter (3,2,3)
I believe the answer is:
cup of tea
'one drink' is the definition.
(I have seen 'Hot drink ' mean 'cup of tea' so perhaps 'drink' could also mean 'cup of tea')
'refreshes another is a different matter' is the wordplay.
I cannot really understand how this works, but
'another' could be 'o' (I've seen this in other clues) and 'o' is present in the answer.
'a' is present in the answer.
'matter' could be 'te' (Te is an example) and 'te' is present in the answer.
This explanation may well be incorrect...
Can you help me to learn more?
(Other definitions for cup of tea that I've seen before include "Our national panacea - personal field of interest" , "Hot drink" , "Face pout (anag.)" , "The English panacea" .)