The Iraqi Zagros Orogenic Belt includes two separate ophiolite belts, which extend along a northwest-southeast trend near the Iranian border. The outer belt shows ophiolite sequences and originated in the oceanic ridge or supra-subduction zone. The inner belt includes the Mawat complex, which is parallel to the outer belt and is separated by the Biston Avoraman block. The Mawat complex with zoning structures includes sedimentary rocks with mafic interbedded lava and tuff, and thick mafic and ultramafic rocks. This complex does not show a typical ophiolite sequences such as those in Penjween and Bulfat. The Mawat complex shows evidence of dynamic deformation during the Late Cretaceous. Geochemical data suggest that basic rocks have high MgO and are significantly depleted in LREE relative to HREE. In addition they show positive ɛ Nd values (+5 to+8) and low 87Sr/86Sr ratios. The occurrence of some OIB type rocks, high Mg basaltic rocks and some intermediate compositions between these two indicate the evolution of the Mawat complex from primary and depleted source mantle. The absence of a typical ophiolite sequence and the presence of good compatibility of the source magma with magma extracted from the mantle plume suggests that a mantle plume from the D″ layer is more consistent as the source of this complex than the oceanic ridge or supra-subduction zone settings. Based on our proposed model the Mawat basin represents an extensional basin formed during the Late Paleozoic to younger along the Arabian passive margin oriented parallel to the Neo-Tethys oceanic ridge or spreading center. The Mawat extensional basin formed without creation of new oceanic basement. During the extension, huge volumes of mafic lava were intruded into this basin. This basin was squeezed between the Arabian Plate and Biston Avoraman block during the Late Cretaceous.