The said refreshment stand (3)
I believe the answer is:
tee
'stand' is the definition.
(I've seen this before)
'the said refreshment' is the wordplay.
'the said' shows a homophone (sound like).
'refreshment' becomes 'tea' (I've seen this before).
'tea' sounds like 'TEE'.
(Other definitions for tee that I've seen before include "Golfer's starting point" , "Golfing equipment" , "Starting peg" , "Starting place on the golf course" , "Golf ball support" .)