gunman,
According to Brownings Dates of Manufacture book, your gun was built in the first year, 1931. Approximately 2,000 Superposed were built that first year, yours being a very low number obviously.
For value, the recoil pad really reduces the value above all else, especially if the wood was cut. You mention lightly refinished, this will reduce value if any engraving or lettering has been sanded or buffed over.
Like all guns, condition, condition and condition are the rulers by which all guns are valued, and how bad somebody wants it. Start high and work your way down if it doesn't move.
Regards,