Willie Collum has revealed Scottish FA officials disagree with the Key Match Incident Review Panel on one Rangers penalty incident.
The ref chief explained that there is a contrast between the two when considering the handball appeals during Rangers' win over St Johnstone last month.
Rangers had thought they warranted a spot-kick when Jefte's cross appeared to strike the hand of Jack Sanders at McDiarmid Park.
No penalty was awarded at the time with no pitchside review of the incident deemed necessary.
According to the KMI panel, a penalty should have been awarded with a 3:2 majority of the panel believing a handball should have been picked up. The decision was deemed a four out of five on the difficulty scale.
However, Collum has revealed he and officials disagree with the verdict from the independent review panel as he explained while learning has been taken from the KMI "doesn't mean we suddenly say we go with whatever the KMI panel say".
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On the VAR Review Show, Collum explained: "We don't think it's a penalty - and that shows the KMI panel is independent.
"They have a view and there will be times when the KMI panel support the decisions we give and other times they go against the decision.
"But that doesn't mean we suddenly say we go with whatever the KMI panel say.
"There are many things we learn from the KMI panel, good discussions with football people, but it's important to say that we're not governed by them.
"They thought this was a penalty but for us I think we have been consistent on handball this season.
"We have improved on recent seasons, that football understanding about where players want to be.
"The VAR doesn't gamble, they have to find angles, and for us the St Johnstone player doesn't do much wrong here, It is a natural movement and he tries to pull his hand away.
"In fact, if the referee gives the penalty here we would want him brought to the monitor because we don't think the penalty award is supportable here.
"It was a 3-2 debate here. But what I'm saying this is not a penalty for us, and if it was awarded on field we would want it overturned."
The KMI notes section on the incident read: "The panel discussed this decision at length with the majority (3:2) deeming the onfield decision incorrect.
"The majority (3:2) believed VAR should have intervened to recommend an OFR for handball.
"Two panel members believed that a penalty should not have been awarded and VAR was correct not to intervene."