In my understanding, if you REFUSE to be baptized, you would not be eligible for salvation, because you have not really accepted Jesus. If you HAVE accepted Jesus, the very FIRST thing you will want to do is be baptized.
If you accept Jesus, and through circumstances beyond any of your control, you CANNOT be baptized, then I would assume, knowing God the way I do, however humanly limited I am, you would still receive salvation. God knows your heart, and He WANTS us all to be saved.
He also wants us to live a life of obedience, and if you thumb your nose at God, and are not baptized upon "accepting Jesus", I imagine that God knows your heart in that instance, as well. It's God's place to save, or not save....
Our place is to hear, and obey God.