User can send 23 MB attachment file from exchange 2010 to Gmail butexchange 2010 can’t receive same size mail which sends from Gmail.

We provided send and received attachment size is 25MB for some users in exchange 2010

Above users can send 23MB attachment within same exchange server and others domain like Gmail.

But problem is received 23 MB attachment file from Gmail account but cannot send/forward same attachment file to exchange user.