Kitchen cabinet refinish

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I want to refinsih my kitchen but I do not know what is the previous finish,varish or polyurethane. What should I do? Sand it down with ????grit sand paper and apply what? varish or polyurethane? clear or ???? I applied clear several years ago to an end panel. The result is a clear but much darker finish. Why is that? How to keep the finish color light? Need help. Thanks.