Answer:
The correct answer is: No, slurping the soup is not considered as refined.
Step-by-step explanation:
When sitting in a table to eat with company it is polite and refined to make the least possible sound in order to avoid irritating the other person or persons and to manifesting a civil and graciously way to eat.
This is the first reason why slurping the soup it is seen as unrefined, for this is an action of soaking a liquid noisily, which is rude because slurping it is literally making noises with your mouth while taking food to your mouth.
But there is a second reason, which is that using cutlery for food in a gracious way it is a manifestation of graciousness and civility for you do not eat like an animal but as a person with manners. So, as soup is not a drink it should not be taken directly from the plate slurping from it (as drinks are taken directly from glasses), but instead it is polite to use a spoon to eat the content of the plate (soup), avoiding drops and sounds that could be rude to companions.