Hi aujla3,
I lab it up & I too notice access list R3-TO-R1 is not hit. CBAC also shows no traffic.
On R2:
interface FastEthernet0/0
no ip address
ip inspect CBAC in
interface FastEthernet0/1
no ip address
ip access-group R3-TO-R1 in
ip access-list extended R3-TO-R1
deny ip any any
ip inspect name CBAC tcp
ip inspect name CBAC udp
ip inspect name CBAC icmp
R3#ping 192.168.13.1
Type escape sequence to abort.
Sending 5, 100-byte ICMP Echos to 192.168.13.1, timeout is 2 seconds:
!!!!!
R2#show access-list R3-TO-R1
Extended IP access list R3-TO-R1
10 deny ip any any
R2#show ip inspect sessions
R2#