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Display name historyMany converters, such as winxdvd, faasoft, wonderfox, and more can deal with AAC to AC3 transcoding. I prefer wonderfox HD video converter. It is quite easy to use, and it's free. Mostly, I take this converter to transform videos. No matter I wanna convert audio or video, the steps are always simple. Just add my target files into the interface, and select one wanted output format, then run the software. Just wait a second, I get the file I want. I have ever converted DTS to AC3, ASF to AVI, MOV to AVI and so on. It is convenient. And most importantly, it's free. 
