xfrm: Verify MAC header exists before overwriting eth_hdr(skb)->h_proto

Artem Savkov reported that commit 5efec5c6 leads to a packet loss under
IPSec configuration. It appears that his setup consists of a TUN device,
which does not have a MAC header.

Make sure MAC header exists.

Note: TUN device sets a MAC header pointer, although it does not have one.

Fixes: 5efec5c6

 ("xfrm: Fix eth_hdr(skb)->h_proto to reflect inner IP version")
Reported-by: Artem Savkov <artem.savkov@gmail.com>
Tested-by: Artem Savkov <artem.savkov@gmail.com>
Signed-off-by: Yossi Kuperman <yossiku@mellanox.com>
Signed-off-by: Steffen Klassert <steffen.klassert@secunet.com>