The Panel passed a resolution regarding the payment of interest on money returned to an employer following a successful appeal on an assessment or prevention matter. The resolution says that the WCB will pay interest to an employer from the date the employer filed the notice of appeal with the Appeal Division. There are three exceptions to this rule. In the following situations, interest will be paid from an earlier date than the date the appeal was filed: • Where there was a blatant error by the Board • Where the employer prepays a disputed penalty assessment pending the appeal • Where the appeal concerns cost relief on a historical section 39(1)(e) case In all cases, interest is paid at the same interest rate provided for compensation appeals (policy item 50.00 of the Rehabilitation Services and Claims Manual). The effective date of the resolution was October 13, 1998.