I think you meant protocol 47 but this is GRE while port 1723 is PPTP. I personally think you must be using IPSec and for that to work properly you need to open the following to your firewall:
permit esp any host
permit udp any host eq isakmp
permit udp any host eq non500-isakmp
If this does not work include a line "deny ip any any log" at the end of your access-list and then see what is being denied. It will help you fix the issue.