Tunneling electric current through the normal metal - insulator - supercond
uctor junction is accompanied with heat flow out of normal metal when prope
rty voltage biased. The phenomenon enables cooling of electrons and phonons
(under special conditions) in the region below 1 K. At lower bath temperat
ures two parasitic heat sources decrease refrigerator performance. (i) Due
to tunneling of hot electrons from a normal metal electrode to a supercondu
ctive one an excess quasiparticle density appears in the superconductor whi
ch results in tunneling of electrons back to the normal metal and consequen
tly the normal metal electron temperature increases. This phenomenon is cal
led back tunneling. (ii) Second heat source is the Cooper pair formation: t
he part of energy released by the formation of Cooper pairs in a supercondu
ctor is dissipated in normal metal. Both contributions are calculated by co
nsidering quasiparticle behavior in the junction region and no free paramet
ers are introduced. Diffusion, tunneling and back tunneling of quasiparticl
es in the superconductor in equilibrium are considered to calculate tempera
tures of electrons and phonons in the normal metal electrode. This detailed
model explains the increase of normal metal electron temperatures above th
e bath temperature at lower bath temperatures.