I believe that if one refuses to be water baptized in Jesus name there's an obedience issue that might need to be addressed through bible study or admonition. I think that it's possible that those who ultimately refuse to be water baptized in Jesus name may be classified as being backsliden or in disobedience. While water baptism in Jesus name may not be an absolute requirement for salvation according to some Greek interpretations of
Acts 2:38 it is a command that calls for obedience. Therefore one can conceivably repent, be forgiven, be filled with the Holy Ghost, BUT refuse to be baptized in Jesus name and be lost on the basis of disobedience. Baptism is at the very least the first step of obedience (
Mark 16:16).