I am new to Mikrotik and I have applied some basic MAC filtering rules on the firewall through logic even according to some AIs these are good still I am facing issue
what is happening now is that the drop rule is dropping all the traffic but the forward accept rule isn’t allowing that specific MAC address
I think allowing the MAC rule isn’t working I have tried to change the priority.
/ip firewall filter add chain=forward action=accept src-mac-address=D4-81-D7-CD-FC-1A
/ip firewall filter add chain=mac_filter action=drop
/ip firewall filter add chain=forward action=jump jump-target=mac_filter
And AI is not able to solve that problem for you ? 
Put a log action on that drop rule and see which MAC addresses are being dropped.
Chances are high it’s not the one from DELL in your accept rule …
Are you sure there is nothing in between sender and your firewall changing src MAC address ?
Are you sure your sender MAC address is correct ? E.g. ethernet port or Wifi port are different MAC addresses. Some even use dynamic MAC on wifi interfaces in which case you are completely out of luck.
My workaround:
use static DHCP assignment on your router based on MAC address (that shouldn’t be changed).
And filter on IP address.