With SAP note 2399477 and related notes, the ITS handler CL_HTTP_EXT_ITS is getting a facelift. But another thing that has been added is a correlation of the parameter sap-theme within the URI with ~theme parameter, well known from the ITS world. If you are embedding an IAC service e.g. inside a portal or calling the service directly with a link in the format of /…/IAC?sap-theme=xxx then XXX is the new ~theme the IAC will peek for when accessing it. Therefore if you have set things like ~theme=99 inside the IAC control file, the service will throw a RABAX.
My workaround was to not use ~sap-theme anymore and live with the impact on portal styles not being applied to the IAC.
Side effects of SAP Note 2399477