There's an excellent comprehensive walkthrough post here:
https://forum.replica-watch.info/fo...8455938-refinishing-a-rolex-case-and-bracelet
This covers both polished and brushed finishes.
For brushed bracelets, you can generally get away with just running a Scotchbrite pad over the bracelet (I find it easier to run the bracelet over the Scotchbrite pad actually), following the direction of the existing brushing. For a finer finish, do the same thing using 2000 grit sandpaper.