I wonder if there is any way to import IFC exported from MEP Revit to AECOsim in a way that AECOsim read the Pipe or Duct as datagroup elements not only geometry so we can modify the models after import .
no this is not possible at the moment. Also most importantly we are certified against certain model view definitions which specifically exclude this work flow. the only model view definition that comes close is the Design Transfer View from ifc4. If you look at the building smart page there is no list of applications yet certified against the Design Transfer View, which suggests that your source ifc is not intended for the purpose you propose.
Bentley Systems, Manchester UK