400+% efficiency?

The law of conservation of energy is an empirical law of physics. It states that energy can neither be created nor destroyed, meaning that we can't get more than 100% efficiency out of an energy conversion. How, then, can we claim efficiency percentages of 300%, 400%, or 500%? Quite simply, we're not effecting an energy conversion, but are using the refrigerative principles to move heat around, taking it from somewhere that we don't need or want it to somewhere that we do.  

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