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 angle 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.
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