JANE P. WISEMAN, Judge.
¶ 1 Tyson Foods, Inc., Own Risk # 12220 (Employer) seeks review of an order of a three-judge panel of the Workers' Compensation Court affirming an order of the trial court denying Employer's statute of limitations defense and awarding disability benefits to Danny Ray Watson (Claimant). After review of the record and applicable law, we vacate the order of the three-judge panel and remand for dismissal.
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