RIQAY Downloaded Subs Factory when I found myself trying to sync a movie with an srt file from a different version of the movie. In 3 minutes, Subs Factory had everything working perfectly. The UI isn't perfect -- for instance, pressing the space bar doesn't start and stop the video as it does in so many other video applications, and some features of the interface use modal windows, making the process a little bit less convenient than it could be. Still, this is definitely worth a look if you're futzing around with srt files.
(Version 1.1.1)