Is it necessary to count calories when fasting &refeeding,& also in rolling fasts
Necessary, no.
the Fasting days provide the deficit and will lower the insulin in your system- engaging ketosis- provided your fasting for long enough in your rolling fasts.
I enjoy eating regular foods and not counting with the kids every 88hrs, and snake juice for the fasting hours, which helps me look forward to the refeeds when it’s not chicken and rice, or greens.
You will see better returns if you maintain CiCo or ketosis by eating keto on refeeds, but is a matter of willpower, size and genetics; I’m a big 32y 6’6” guy with over 120lbs to lose, but the eating regime of a 5½’ 20y girl with 10lbs to lose is totally different and my way might not work for them.
the best diet is the one you can stick to, so keep learning and tweaking it until you find a nice medium between comfort and progress.