i'd say it does only if you downshift and cause the engine to rev above what is needed. Say you downshift from 3rd to 2nd going 30........ in 3rd you'll be dong about 2000rpm. and in 2nd you'll be around 3500rpm. (that is until you slow down even more.) So if you were to downshift at improper times. you'll use a small amount gas because of the higher rpm's. If you downshift correctly there shouldn't be any problems with gas.
That amount of the other hand may not even be noticable, unless you maintain speed and do not slow down as you should. Although this also depends on how frequent you do this. Daily= it'll eat at your gas Once in a while= shouldn't bother you Just saying my opinion. *Correct if needed.*
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Azn Chief 
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