I honestly don't have a lot of cash
then this is a good place to save a few bucks , imo
I would refinish it if it is structurally sound and has no dings, cracks etc. It will be cheaper for sure. If it fits fine then the refinished one could be better than new if you want a different color etc.
Replacing it can become one of these.
you'll need to deal with replacing or cutting in new tile backer board etc and maybe adjust the plumbing if the new one is not configured identically. So the additional cost's can grow quickly.