We have clear dalil that it is forbidden for a woman to refuse her husband when he wants to be intimate with her. But, is it a sin to show dislike when he does it, for example by sighing or saying “Uff! Do I have to?”
I hope no one is doing this. A woman should never say this to her husband, even if she is not interested she tries not to show it. Lying is allowed in these cases between a husband and wife, because Islam teaches us to protect the special relationship between a husband and his wife.
If a woman refuses her husband, or if she accepts but still she shows her annoyance, this will ruin the relationship and she will lose the love of her husband.