Good luck trying to sand it off, you will go thru a load of sandpaper because that wet finish is going to load up your paper as soon as you move the sandpaper across it. Bob may be right, could be old finish. I would buy a fresh can of new product and apply it right over what you have on there, and that should bond with the coat underneath and also cure , leaving with a nice hard sandable surface. Give another sanding when it cures, and then give it a final coat. But if you do not want to take a chance on that method, get some paint stripper to get the urethane off. Let us know how you make out.