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.