We investigate the transmission and reflection of Bose-condensate excitations in the low energy limit across a potential barrier separating two condensates with different densities. The Bogoliubov excitation in the low energy limit has the incident a
ngle where the perfect transmission occurs. This condition corresponds to the Brewsters law for the electromagnetic wave. The total internal reflection of the Bogoliubov excitation is found to occur at a large incident angle in the low energy limit. The anomalous tunneling named by Kagan et al. [Yu. Kagan et al., Phys. Rev. Lett., 90, 130402 (2003)] can be understood in terms of the impedance matching. In the case of the normal incidence, comparison with the results in Tomonaga-Luttinger liquids is made.
