When you view a user in Windows Server 2003, the check boxes for the Allow and Deny permissions are unavailable, but they are not selected. The unavailable check boxes that are not selected indicate that the permissions are inherited from a higher level. These unavailable check boxes do not allow you to select Allow or Deny.
When you view the same user in Windows 2000, the check boxes for the Allow and Deny permissions appear active and you can select Allow or Deny. In Windows 2000 you can explicitly override the permissions, while the unavailable check boxes in Windows Server 2003 prevent you from explicitly overriding inherited permissions.
For example, if you give UserA both Allow and Deny for the Send As permission, the access control list (ACL) in the Exchange System Manager user interface appears as follows: