The only times I have seen it mentioned are in relation to vintage valve (tube) equipment that may not have been powered up for decades, and specifically with Siemens machine tool drives - repolarising the capacitors is part of the installation instructions, for if a drive has been stored for over a year (or two years?).
In both cases, the principle is to initially charge the capacitors via a fairly high value resistor and progress through eg. 25% - 50% - 75% - 100% voltage at intervals. Siemens state the intervals in relation to how long the drive has been in storage.
Note that those are both situations with high voltage capacitors, in equipment that is either extremely expensive or possibly irreplaceable if any damage occurs.
I have never seen any mention of anything like that for low voltage capacitors, and I have regularly used electrolytic caps that are 20+ years old without any problems.
edit - Note that "repolarising" before use is to prevent internal flashover. Loss of capacity is a totally different thing and pretty irrelevant as they will naturally reform once in circuit with a voltage applied; any capacity loss in long term storage (if it existed) would be reversed within a few hours of use.
Edit 2 - I could not remember the exact Siemens info so dug out the manual; this was for a piece of equipment rated 90KW & caps operating at 600 - 700V, by the way.