Backport of set SkipRefresh for plan and apply into v0.14

[teamterraform]

Backport

This PR is auto-generated from #27233 to be assessed for backporting due to the inclusion of the label 0.14-backport.

The below text is copied from the body of the original PR.

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The option is set in the same place for plan and apply.

Fixes #27228

[codecov]

Codecov Report

Merging #27235 (b889678) into v0.14 (abf424c) will increase coverage by 0.00%.
The diff coverage is 100.00%.

Impacted Files	Coverage Δ
backend/local/backend_local.go	41.70% <100.00%> (ø)
backend/remote/backend_common.go	51.98% <0.00%> (-0.73%)	⬇️
terraform/node_resource_apply_instance.go	75.79% <0.00%> (+0.79%)	⬆️
terraform/eval_diff.go	71.33% <0.00%> (+0.91%)	⬆️

[ghost]

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