I steal an equipment with Akshan. The opponent plays Factory Recall on the equipment. Who does the equipment go to?

When your opponent plays Factory Recall on an equipment that you have stolen with Akshan, the equipment returns to the original owner's hand.

According to RiftJudge FAQ #3695 and FAQ #9096:

• Ownership vs. Control: "Owner" refers to the player who brought the card into the game (Rule 126.1), while "Controller" refers to the player currently controlling the card (in this case, you, via Akshan's effect).
• Factory Recall's Effect: Because Factory Recall specifically targets the "owner's hand," it returns the card to the player who originally owned it, regardless of the fact that you currently control it.

As noted in the FAQs, this interaction is a direct result of the distinction between ownership and control in the game rules.