The refurb marks are often found on the top receiver cover and sometimes on the wood stocks. Sometimes there aren't any visible at all, even though they are obviously refurbished. I have a '52 Tula SKS45 that has no refurb marks but has a laminate stock (stamped with only the rifle's serial number). It obviously had a stock replacment but appears that nothing else was changed.
The serial numbers are ep'd on the gas tubes ORIGINALLY. This is not a refurb feature.
You will most certainly hurt the re-sale value if you do any "smoothing" of the original finish. As a collector, I would not even consider buying a rifle that has been re-finished outside of a military arsenal.
These rifles have been steadily increasing in value here in the US where they are no longer imported and it would be a shame to destroy the collector value by re-finishing the stock, IMO.