Firewall: ICMP is not blocked

I’m using HAP AC² with RoS 7.11.2.
The rules in the Input chain in my IPv4 firewall are quite simple:

add action=accept chain=input comment="accept established,related" connection-state=established,related
add action=drop chain=input comment="drop invalid" connection-state=invalid
add action=accept chain=input comment="accept ICMP" protocol=icmp
add action=drop chain=input comment="drop all not coming from LAN" in-interface-list=!LAN

I can not understand why ICMP from LAN match the first rule “accept established,related”. How these pings from any of the LAN network addresses are established or related?
I was expecting that ICMP packets would be matched by “accept ICMP” rule.

Also, I can see that if ICMP comes to WAN interface, it’s not matched by first rule (mikrotik doesn’t see it as established/related) and matched by “Accept ICMP” rule.
So the question is only why ICMP from LAN interface is seen by Firewall as established/related, as in logs of the first rule:

input: in:bridge out:(unknown 0), connection-state:established src-mac xxxxxxxxxxxxx, proto ICMP (type 8, code 0), 192.168.1.3->192.168.1.1, len 10028

I thought that the “connection-state=established,related” was for all established connections. Could it be that there is a connection from the LAN to the device?

Any reason why you don’t have untracked there as well (per default)?