The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has reaffirmed that substantive benefits under tax exemption notifications cannot be denied due to minor procedural lapses. The appellant/assessee, M/s Acme Forgings, an exporter registered under service tax, had availed exemption under Notification No. 42/2012-Service Tax dated June 29, 2012. The company filed EXP-4…