Smith and Wesson do it. See their website.
Unfortunately in the case of a model 10, which is one of the most common of SW's, the re-bluing cost will be nearly as much as the gun is worth. If all you want is a nice blue gun and aren't worried about the collector value, go for it. But don't expect that you will be able to recoup the cost of the gun and the refinish if you want to sell it.