If the employee refused to come back, FTE and Wages reduction will be excluded?

Both should be adjusted based on the PPP Loan Application for Forgiveness.  However, note that the refusal must occur during the Covered Period or the Alternate Payroll Covered Period.  Further note that the documented refusal is specified only in the FTE Reduction Exception and not in the wage reduction exception, but it would conceptually make sense that if the employee refuses and for FTE Reduction you receive an exception, you would also need to receive an equivalent exception for the wage reduction.