I assume you mean you are storing the file on some other system and you can get to it via a url?
If that's the case, use "add link" in the issue view. It will ask you if you want to link to another Jira issue, but on the left you should also have "web link" which lets you put a url in instead. Try that first.
If you are a system admin you can consider increasing the attachment limit to allow bigger files or use normal Link feature to link to any webpage/resource. It will not show in the Attachment section but will at least show on a ticket.
Another option is to have a special plugin/custom field that will be somehow rendering the content in different location and adding refernces in JIRA. Just a quick idea, but maybe you have time to do some development.
I hope that will help.
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