Carnot discovered that the efficiency of an ideal process depends only on the temperatures.
By brilliant abstract thought the French physicist who developed the theory of heat engines in Réflexions sur la Puissance Motrice du Feu (Reflections on the Motive Power of Fire) (1824) perceived that temperature provided the key.
He realised that the difference in temperature levels is what determines the amount of work that can be obtained from flow of heat. He proposed the reversible Carnot cycle, and discovered that the efficiency of a heat engine depended only on its input and output temperatures.
For Refrigeration, what is the minimum amount of energy necessary to raise the temperature?