MAYFIELD, Chief Judge.
The appellant was paid $186.00 unemployment benefits by the Arkansas Employment Security Division to which he was not entitled. The agency issued an overpayment determination requiring the repayment of the benefits and the appellant appealed. The Appeal Tribunal upheld the agency, the Board of Review agreed, and appellant has now appealed to this court.
Ark.Stat.Ann. § 81-1107(f)(2) (Repl. 1976) provides as follows:
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