I acquired a model 60, SN R743XX, that I discovered has a
refinish mark R-S in a rectangular box and the date 10 75.
The grips are both marked with a large "J". As this is a
stainless revolver, what would constitute a "refinish"?
R-S denotes Refinish Standard. Usually seen on blued guns. I have to believe in this case it means standard for the stainless steel. A re-finish would be expected to be a re-polish with the same media and process as on a new gun and to re-passivate the metal. These would restore the metals surface to the condition it was when originally manufactured.
If you don't know the term "Google" passivation, you will find an explanation of what it is/does.