I am sorry, this OFFSET formula i tried. But i can not ask my client to update the Master sheet to order or refresh it.

We can create another "Excel Table" to pull Data from "Master" and any formula to refresh separately this new table within the spreadsheet. This could be our source Data to reflect in Client to fill tab.

So when Master data appended at the end, This new excel table will be refreshed and inturn reflects new data in the List down box.