Only Windows 8 Server products support ReFS.
UPDATE, Windows 8.1 added support for ReFS
I did find the link below.
"With this MOD you can extend Windows 8 client support to format your drives or partitions in new file system ReFS", adding read write capabilities to mounted ReFS drives.
Note: currently testing on my W8 test pc.
Note: testing done, see results below.
If you connect a ReFS formatted disc to Windows 8 (RTM enterprise evaluation version in my case) you will get this message, but it will mount the disk and give it a drive letter, just no access to the drive contents.
If you look in disk management it will show as a RAW basic disc (Disk1)
The MOD above does add ReFS read and write support to W8 (non server) (64bit W8 only)
Installation is easy, you simply copy 2 files to the correct locations and add the registry file, reboot.
support now shown in format utility
After format properties on the 300gig drive
I copied and can read files on the ReFS partition now.