Just download Any Video Converter Professional : Full Version
i dnt have a link just search for it.
Select .srt subtitle in Any Video Converter/Any DVD Converter
Go to the right panel of Any Video Converter/Any DVD Converter; unfold Audio Options, and select .srt subtitle in Subtitle drop-down list.
Important : Make sure the video and its subtitles share the same name and category
eg : michael.avi .. michael.srt