L2TP/IPSEC problem

I have configured L2TP over IPSEC tunnel successfully.

When I try to ping l2tp remote peer IP, I am getting timeout message.

I can see ping packets flow with sniffer utility, but
I do not understand why /ping command is timing out then.

There is no firewall confugured.
I have upgraded RouterOS to 4.6 (same thing was with 4.5 version).
I tried to establish IPSEC through ethernet port and 3G modem - same problem with ping.

I cannot make ping or any other command (ssh, telnet) work through L2TP interface (L2tp/ipsec),
but I can see outgoing and incoming packets with sniffer utility.

I have tried also to ping Mikrotik from remote peer, I can’t get ping response.
After configuring Mirkotik firewall on l2tp interface-input chain to reject packet with host-unreachable,
I am getting ICMP reject messages on l2tp remote peer side - so obviously L2tp/IPSEC tunnel is working.

Something is going on local Mikrotik host, incoming packet from L2TP/IPSEC tunnel are not being passed
to /ping command somehow.

Any idea?